Plastic Packaging Tax – First returns and payments due on 29 July 2022

HMRC contacted the CIOT and other stakeholders about the Plastic Packaging Tax (PPT) as the first PPT return covering the period 1 April to 30 June is due for submission and payment on 29 July 2022. Their communication is as follows:

Plastic Packaging Tax (PPT) was introduced on 1 April 2022. If you manufacture or import plastic packaging into the UK you may need to register for PPT, submit a PPT return and pay any tax due. 

If you were liable to register between 1 April and 30 June 2022 you must submit your PPT return and pay any tax due by 29 July 2022. 

With the deadline only 17 days away we wanted to share some helpful reminders on completing PPT returns and submitting payments. 

Important information – first returns and payments: 

• Your PPT return needs to include plastic packaging your business manufactured or imported into the UK from when you
  became liable to 30 June 2022 (the first accounting period). 
• You must keep accounts and records to support the information provided when you complete your quarterly PPT return.  
• Your accounts must show how you have worked out the figures you submit on your PPT return, and your records must show the evidence to support these figures.  
• You must keep your accounts and records for at least 6 years from the end of the accounting period, and record weight in tonnes, kilograms, and grams. 
• You will need to pay any tax due through your online PPT account. You can pay via Direct Debit, Bacs, CHAPS, Debit/Corporate credit card or Faster Payments. 
• For a reminder of these steps and all return and payment dates for 2022-23 download our PPT flyer. 

PPT webinar recordings: 

You can watch recordings of our latest PPT webinar sessions on GOV.UK. The ‘Introduction to Plastic Packaging Tax’ webinar includes new content setting out the returns, payments and relief process. All videos feature timestamps so you can go straight to your area of interest. 

Guidance enhancements: 

Guidance for PPT is available at our collection page. We continue to enhance the PPT guidance pages to help address your frequently asked questions.  

Recent updates include: 

• Support on how to claim tax relief on a return when plastic
  packaging components are exported in the same accounting period they are manufactured or imported. 
• Presentation and additional clarity of the claiming a tax relief guidance page. 
• New content on how to cancel a registration. 
• New content on how to pay PPT. 

Mae’r holl arweiniad craidd ar y Dreth Deunydd Pacio Plastig bellach ar gael yn Gymraeg ar y dudalen gasgliad ar GOV.UK / All core guidance on PPT is now available in Welsh at the collection page on GOV.UK.