Submit your Plastic Packaging Tax return
Find out when and how to submit a return and how to make an amendment after it’s been submitted.
When to submit your return
Once you have met the 10-tonne threshold and registered your liability for Plastic Packaging Tax you’ll need to submit a return to HMRC 4 times a year.
Your returns must cover an accounting period. The accounting periods are:
- 1 April to 30 June
- 1 July to 30 September
- 1 October to 31 December
- 1 January to 31 March
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 are reporting.
For example, your return for the accounting period 1 April 2022 to 30 June 2022 must be submitted to HMRC on or before Friday 29 July 2022.
What to include on your return
You must give all weights in kilograms and round them down to the nearest kilogram on your return.
To complete your return, you will need to know and report the total weights of any finished plastic packaging components that:
- you manufactured in the UK in the accounting period
- you imported into the UK in the accounting period
- you exported in the accounting period, or you intend to export in the next 12 months
- you manufactured or imported for use in the immediate packaging of licenced human medicines in the accounting period that were not and will not be exported
- contain at least 30% recycled plastic content that you manufactured or imported in the accounting period that will not be exported
- you have paid tax on in a previous accounting period, that you or another business has later converted or exported
If you’re not sure what to include
You can check:
How to submit your return
Use the online service to submit your Plastic Packaging Tax return after you’ve registered for the tax.
Before you start
You’ll need the Government Gateway user ID and password you used when you registered for the tax.
Submitting returns and payments for a registered group of companies
If you’ve been appointed as the group’s representative member, at the end of each accounting period, you should submit a single return and payment on behalf of all members of the group.
The figures included on the return should be the total for all the members of the group, for each item. You should make sure each member keeps records to support the figures you use.
Amending a previous tax return
If you submit a return with incorrect information, you should correct it as soon as possible and within 4 years of the original return’s due date.
If you need to make changes to your return, you can sign in to your Plastic Packaging Tax account and choose ‘view or amend submitted returns’.
If you’ve paid too much tax
If you make an amendment to a previous return that means you’ve paid too much tax, you can ask for a repayment.
If you do not submit your tax return or pay in time
HMRC may:
- issue you an estimate of the tax you owe — this estimate will be withdrawn when you submit your tax return and declare the tax you owe
- charge you penalties if you do not submit your return or pay the tax in time
You will be charged interest on late payments. Late payment interest is applied from the date the tax was due until the date it’s paid.
If you disagree with a decision
You have 30 days from the notification of the decision to tell us if you disagree with any estimate or penalty. You can ask HMRC to review the decision or appeal to the tax tribunal.
You can email: reviews@hmrc.gov.uk. If you want to correspond by email, you must first tell us that you understand and accept the risks of using email.
You can also write to:
Solicitor’s Office and Legal Services
HM Revenue and Customs
BX9 1ZT