Policy paper

Changes to late payment penalties for Plastic Packaging Tax

This tax information and impact note is about technical changes to late payment penalties in respect of Plastic Packaging Tax

• From: HM Revenue & Customs
• Published: 15 March 2023

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Changes to Plastic Packaging Tax late payment penalties

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This measure ensures that all late payments in respect of Plastic Packaging Tax are subject to the same penalties. It applies to all late payments starting from the accounting period 1 April 2023.

Published 15 March 2023