Guidance

Register for Plastic Packaging Tax

How to register for Plastic Packaging Tax.

Who should register and when

You must register for Plastic Packaging Tax if you:

  • expect to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days
  • have imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components since 1 April 2022

The 10 tonnes of plastic packaging components can be a combination of manufactured and imported packaging.

You must register within 30 days of meeting the 10 tonnes threshold. You may need to pay a penalty if you do not.

Registering a group of companies

Find out how to register a group of companies for Plastic Packaging Tax.

If you need to authorise an agent to act on your behalf

You must first register yourself for Plastic Packaging Tax before an agent can be authorised to act on your behalf. They cannot register for you.

Once you have registered, they can then find out how to get authorised.

What you’ll need

You’ll need to give one of the following pieces of information about the estimated weight of finished plastic packaging components. The amount you:

  • expect to manufacture or import in the next 12 months
  • have manufactured or imported since 1 April 2022
  • expect to manufacture or import in the next 30 days

You’ll also need:

  • your business type
  • the address and contact details of the person or business you’re registering
  • a customer reference number, which could be:

    • the company registration number if you’re registering a company (you can look up the company number)
    • your National Insurance number and Self Assessment Unique Taxpayer Reference
    • a charity registration number
  • the Government Gateway user ID and password of the person or organisation you’re registering — if you do not have a user ID, you can create one when you register

You may be asked questions about the tax records of the person or business when registering.

How to register

Online services may be slow during busy times. Check if there are any problems with this service.

You can save your progress as you complete your registration.

Register now

If you’re a charitable incorporated organisation, trust, overseas business not established in the UK or public body

You cannot use the online service. Register for Plastic Packaging Tax using the online form.

After you’ve registered

If you need to complete a Plastic Packaging Tax return, you should make sure that you keep records and accounts.

If your circumstances change or you have entered wrong information

You will need to access the online service to amend the information within 30 days of either the day:

  • you discover that the original information you provided is wrong
  • your circumstances changed

Cancelling your registration

Find out how to cancel your registration if you’re no longer liable for the tax.

What to do if HMRC emails you to confirm your liability start date

You will need to confirm your liability start date by answering the following 2 questions, to check when you first became liable to register for the tax:

  1. On any day from 1 April 2022 did you expect to manufacture or import 10 tonnes or more of finished plastic packaging components in the next 30 days? If you did, your liability start date is the date you first expected to meet this test.

  2. Since 1 April 2022, have you manufactured or imported 10 tonnes or more of finished plastic packaging components? If you have, your liability start date is the first day of the month after you met this test.

If your answer is yes to both questions then you are liable for the tax from the earliest liability start date.

You must confirm your liability start date — even if you think it has not changed — by emailing HMRC at: pptregistrations@hmrc.gov.uk. Include your Plastic Packaging Tax reference in the subject line of your email, you can find it in your Business Tax Account.

You can also use this email address if you have any questions about the email you’ve received.

Published 4 November 2021
Last updated 1 July 2022 + show all updates
  1. Welsh translation has been updated.

  2. Information added about how to authorise an agent to deal with Plastic Packaging Tax on someone else's behalf. A link has also been added to new guidance on cancelling your registration.

  3. Added translation

  4. Guidance about what to do if HMRC emails you to confirm your liability start date has been added.

  5. You can now register as a partnership for Plastic Packaging Tax.

  6. Information about creating invoices and charging VAT on Plastic Packaging Tax has been moved to the 'Records and accounts you must keep for Plastic Packaging Tax' guide. Information about death, incapacity or insolvency has been moved to the new 'Taking temporary responsibility for Plastic Packaging Tax in the event of death, incapacity or insolvency' guide.

  7. You can now register for Plastic Packaging Tax.

  8. Added translation

  9. We have removed the section about transferring a business as a going concern because this option will not be available until a later date.

  10. The list of information you need to provide to register has been updated. You can still register if you're a non-UK business with no UK establishment.

  11. The requirement to include a statement with your invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed.

  12. More information about creating invoices and charging VAT has been added.

  13. First published.