Tell HMRC about insolvency for Plastic Packaging Tax
How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.
You can use the online form if you’ve been appointed as a:
- trustee in bankruptcy
- liquidator
- administrator
You should use the online form to:
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notify HMRC when the registered business has become insolvent
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submit the relevant returns whether the registered business continues to trade or not
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deregister from Plastic Packaging Tax
Before you start
What you’ll need
You’ll need to tell us the:
- name of the organisation
- business address
- Plastic Packaging Tax reference number
- the type of insolvency — administration, members voluntary liquidation, creditors voluntary liquidation, or compulsory liquidation
- date when the business became subject to the insolvency procedure
- deregistration date
Report an insolvency
You can report an insolvency and also submit any final returns and deregister from the service.
We’ll aim to process your request within 28 working days.
What happens next
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You will get a reference number and receive an email confirmation.
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We will contact you if we need you to provide further evidence.
If you need to contact us for further help you can use Plastic Packaging Tax enquiries.
Updates to this page
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Updated the guidance to replace ‘insolvency practitioner’ with a list of roles who can submit the online form. Updated to include that you can use the online form to report insolvency, submit returns and deregister from Plastic Packaging Tax.
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Added Welsh translation.
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First published.