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A collection of guidance you should follow for Plastic Packaging Tax.
Check what classifies as plastic, recycled plastic and packaging components, and if the packaging you manufacture or import is subject to the tax.
You must not supply certain single-use plastic items in England, except for some exemptions.
Rules for shipping waste plastic.
Get help to classify plastics for import and export.
How to work out the weight of plastic packaging components and each material used to make them, to check if you must register for Plastic Packaging Tax and include them on your return.
If you have manufactured or imported 10 or more tonnes of plastic packaging in the last 12 months, you may need to register for the tax.
How to register for Plastic Packaging Tax.
Find out what records and accounts you must keep to support the information that you submit on your Plastic Packaging Tax return.
How to pay Plastic Packaging Tax and the time it takes for payments to reach HMRC.
Find out which plastic packaging components are exempt or excluded from the tax, and if the packaging counts towards the 10-tonne threshold for registration.
When you may receive a Plastic Packaging Tax penalty, what you could be charged and how this is calculated.
Check when packaging is classified as a finished plastic packaging component, and what is meant by substantial modifications, to find out if you must register for the tax.
When and how to submit a return and how to make an amendment after it’s been submitted.
How to register a group of companies for Plastic Packaging Tax.
Find out how to decide what checks to make if you manufacture, import or buy plastic packaging from another business, and examples of checks you can carry out.
This consultation seeks views on the potential adoption of a mass balance approach for chemically recycled plastic in the Plastic Packaging Tax.
You can get relief on exported and converted packaging in the same accounting period or claim a credit for them on a later tax return.
Budget 2018 announced that the government will introduce a world-leading new tax on produced or imported plastic packaging. Subject to consultation, this will apply to all plastic packaging that doesn’t include at least 30% recycled content.
This measure introduces a new plastic packaging tax.
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