Registration for plastic packaging tax now open
Brand new tax. The plastic packaging tax(PPT) came into effect on 1 April 2022 and HMRC has updated its guidance about which businesses need to register and how to do it (see The next step ). Registration can be done using HMRC’s PPT online service, although currently partnerships can’t do this. Instead, they should email HMRC with their name, address and other contact details. HMRC will get in touch with them as soon as the online registration system can accept partnership applications.
Other organisations. Charitable organisations which are registered with Companies House, trusts, overseas businesses not established in the UK and public bodies can’t register online. They should use a form which can be downloaded from HMRC.
Registration timing. In all cases businesses etc. must register within 30 days following the date on which they exceed the manufacturing or import limits shown in HMRC’s latest guidance.
For a link to HMRC’s latest guidance on PPT, visit https://www.tips-and-advice.co.uk , Download Zone, year 22, issue 14.
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