HMRC has published new guidance on secondary liability notices and joint and several liability notices for plastic packaging tax. The guidance is split into two sections, covering the following:
Secondary liability: where one party becomes liable for unpaid plastic packaging tax (PPT) that is due from another party. A secondary liability notice could, for example, be issued to someone involved in the plastic packaging component supply chain who knew that PPT had not been paid. The guidance explains how HMRC assesses secondary liability, the time limits for issuing a notice, and how taxpayers can challenge the notice or the amount of tax due.
Joint and several liability: where HMRC believes there is a risk that PPT will not be paid in the future, and issues notices making businesses in the supply chain jointly and severally liable for future tax. The guidance also sets out how liability is assessed, how joint and several liability notices are issued and how notices can be challenged within 30 days of issue.
HMRC has published new guidance on secondary liability notices and joint and several liability notices for plastic packaging tax. The guidance is split into two sections, covering the following:
Secondary liability: where one party becomes liable for unpaid plastic packaging tax (PPT) that is due from another party. A secondary liability notice could, for example, be issued to someone involved in the plastic packaging component supply chain who knew that PPT had not been paid. The guidance explains how HMRC assesses secondary liability, the time limits for issuing a notice, and how taxpayers can challenge the notice or the amount of tax due.
Joint and several liability: where HMRC believes there is a risk that PPT will not be paid in the future, and issues notices making businesses in the supply chain jointly and severally liable for future tax. The guidance also sets out how liability is assessed, how joint and several liability notices are issued and how notices can be challenged within 30 days of issue.
