Taking temporary responsibility for Plastic Packaging Tax in the event of death or incapacity
What to do if someone registered for Plastic Packaging Tax dies or becomes incapacitated.
You can temporarily take over responsibility for dealing with Plastic Packaging Tax on another person’s behalf if the person registered for the tax either:
- dies
- becomes incapacitated
If your organisation becomes insolvent, you can tell HMRC about insolvency for Plastic Packaging Tax.
How to inform HMRC
You need to notify HMRC within 21 days of temporarily taking over responsibility and provide evidence that you have authority to act in relation to the business.
Report a death or incapacity
You need to have a Government Gateway user ID and password to complete the form. If you do not have a user ID, you can create one before you start to fill it in.
Use the Enquire about Plastic Packaging Tax online form.
You’ll also need to give details of the business and the registered person.
If the person has died, you will need to confirm you have a copy of their death certificate or other evidence of their date of death.
If the person is incapacitated, you will need to give:
- details of how they became incapacitated
- the date they have been incapacitated from
What happens after you have notified HMRC
Once the request has been accepted by HMRC the temporary treatment will last for a period of 6 months or until the business activities are settled and the temporary treatment ends.
Temporary treatment will end when either:
- there is a new responsible person for the business activities
- the person is no longer incapacitated and resumes their business activities
Last updated 20 December 2023 + show all updates
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Added translation
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We have removed guidance about insolvency and added a new link to a new guidance page and form, to tell Tell HMRC about an organisation's insolvency for Plastic Packaging Tax purposes.
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Information about how to inform HMRC that you are temporarily taking over responsibility for dealing with Plastic Packaging Tax has been updated.
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Added translation