If you produce or import 10 tonnes or more of plastic packaging within a 12-month period, you may need to register for Plastic Packaging Tax (PPT) – even if your packaging contains 30% or more recycled plastic. Submit your return for the 1 July to 30 September period by 31 October 2022.
With the deadline only 18 days away, here are some helpful reminders on completing PPT returns and making payments:
- Keep accounts and records to support the information provided when you complete your quarterly PPT return.
- Show in your accounts how you have worked out the figures you submit on your PPT return. Your records must show the evidence to support these figures.
- Keep your accounts and records for at least 6 years from the end of the accounting period, and record weight in tonnes, kilograms, and grams.
- Pay any tax due through your online PPT account. You can pay via Direct Debit, Bacs, CHAPS, Debit/Corporate credit card or Faster Payments.
- For a reminder of these steps and all return and payment dates for 2022-23 download our PPT flyer.
Reusable plastic crates and transport packaging
After reviewing information received from industry regarding reusable plastic crates, HMRC have determined that reusable plastic crates fall within the definition of transport packaging.
This means they are exempt from PPT when imported filled with goods into the UK. These items are not exempt from PPT when they are manufactured in the UK or imported unfilled. Updated guidance reflecting the position on reusable plastic crates can be found on GOV.UK.
If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you will be able to amend your return by signing into your Plastic Packaging Account and selecting ‘View or amend submitted returns’. If you are due a repayment as a result of this, you can request one online via Submit your Plastic Packaging Tax return – GOV.UK (www.gov.uk).
Guidance enhancements
Guidance for PPT is available at our collection page. We continue to enhance the PPT guidance pages to help address your frequently asked questions.
Recent updates include:
- Guidance on the responsibility of the consignee for imports of plastic packaging components has been updated
- Details on how to amend a previous PPT return in your Plastic Packaging Tax account are now available
Mae’r holl arweiniad craidd ar y Dreth Deunydd Pacio Plastig bellach ar gael yn Gymraeg ar y dudalen gasgliad ar GOV.UK / All core guidance on PPT is now available in Welsh at the collection page on GOV.UK.
Source – Mail from HMRC on Oct 13, 2022
