Guidance: Register for Plastic Packaging Tax

Welsh translation has been updated.

Information added about how to authorise an agent to deal with Plastic Packaging Tax on someone else’s behalf. A link has also been added to new guidance on cancelling your registration.

Added translation

Guidance about what to do if HMRC emails you to confirm your liability start date has been added.

You can now register as a partnership for Plastic Packaging Tax.

Information about creating invoices and charging VAT on Plastic Packaging Tax has been moved to the ‘Records and accounts you must keep for Plastic Packaging Tax’ guide. Information about death, incapacity or insolvency has been moved to the new ‘Taking temporary responsibility for Plastic Packaging Tax in the event of death, incapacity or insolvency’ guide.

You can now register for Plastic Packaging Tax.

Added translation

We have removed the section about transferring a business as a going concern because this option will not be available until a later date.

The list of information you need to provide to register has been updated. You can still register if you’re a non-UK business with no UK establishment.

The requirement to include a statement with your invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed.

More information about creating invoices and charging VAT has been added.

First published.