Updated HMRC guidance on Plastic packaging tax

Published on: 07 December 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its plastic packaging tax guidance on creating invoices to state that the requirement to include a statement with an invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed. The update also includes guidance on transferring a registered plastic packaging business as a going concern and the temporary treatments available when the person responsible for dealing with Plastic Packaging Tax dies, becomes incapacitated or becomes insolvent.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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