The government’s new Plastic Packaging Tax, intended to encourage the use of recycled plastics instead of single use plastics, will come into force on 1 April 2022.
Having set out the basics of this new tax last year (see RSM’s previous coverage: Plastic packaging tax – are you ready for April 2022? and Plastic packaging tax – HMRC sets out compliance framework), HMRC has published a swathe of further guidance on its day-to-day practicalities.
Source RSM
