Guidance

Cancel your registration for Plastic Packaging Tax

How to deregister for the tax, submit your final tax return and claim tax back if you’re no longer registered.

If you’re no longer liable to be registered for Plastic Packaging Tax, you must cancel your registration. This is called deregistering for the tax.

How to cancel

You can ask HMRC to deregister you from the tax online. You’ll need to select a reason why you think you are no longer liable for the tax.

You’ll need your:

  • Government Gateway user ID and password
  • Plastic Packaging Tax reference number

What happens next

It usually takes 28 working days for us to review your request.

If your request is approved, we’ll send you a letter confirming your deregistration and the date this takes effect from.

You’ll need to keep all records up to your deregistration date for 6 years.

Submitting your final return

After you’ve deregistered, you must submit a final Plastic Packaging Tax return for the period up to your deregistration date.

You’ll need:

  • the Government Gateway user ID and password you used when you registered for the tax
  • your Plastic Packaging Tax reference number

You must submit the return and pay any tax due no later than the last working day of the month following the end of the accounting period you’re reporting.

If you’ve deregistered and need to claim tax back

You can ask for a repayment if you later find out plastic packaging components you paid tax on have been:

  • exported
  • converted into a different plastic packaging component
Published 1 July 2022
Last updated 26 October 2022 + show all updates
  1. You can now cancel your registration for Plastic Packaging Tax using your business tax account.

  2. A Welsh translation has been added

  3. First published.