Submit your Plastic Packaging Tax return
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.
Online services may be slow during busy times. Check if there are any problems with this service.
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
You may be charged penalties if you do not submit your return or pay the tax in time.
You’ll also be charged interest on late payments. Late payment interest is applied from the date the tax was due until the date it’s paid.
Last updated 10 October 2022 + show all updates
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The section 'What to include on your return' has been updated to include more details on completing a return when tax has been paid in a previous accounting period.
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Added translation
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We have updated the section 'Amending a previous tax return'. If you need to make changes to your return, you can now sign in to your Plastic Packaging Tax account and choose ‘view or amend submitted returns’.
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You can now submit your Plastic Packaging Tax return. New guidance has also been added on claiming tax relief and amending your return.
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The information in the 'What to include on your return' section has been updated.
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Guidance about submitting returns and payments for a group of companies has been added.
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Information in 'The total weight of finished plastic packaging components imported into the UK in the accounting period' section of the guide has been updated.
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Information has been added about what you will need to include on your return.
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Updated the section 'Correcting an error in a previous tax return' to explain you should make corrections as soon as possible and within 4 years from the due date of the tax return you are correcting.
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Added translation
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You must include components in the total weight of finished plastic packaging components manufactured in or imported to the UK, if you've reported them on a previous tax return as being intended for direct export but they have not been exported within 12 months from the date of manufacture or import.
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Links have been added to additional guidance on types of packaging, recycled packaging and claiming a credit.
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First published.