You can now submit your Plastic Packaging Tax return. New guidance has also been added on claiming tax relief and amending your return.

The information in the ‘What to include on your return’ section has been updated.

Guidance about submitting returns and payments for a group of companies has been added.

Information in ‘The total weight of finished plastic packaging components imported into the UK in the accounting period’ section of the guide has been updated.

Information has been added about what you will need to include on your return.

Updated the section ‘Correcting an error in a previous tax return’ to explain you should make corrections as soon as possible and within 4 years from the due date of the tax return you are correcting.

Added translation

You must include components in the total weight of finished plastic packaging components manufactured in or imported to the UK, if you’ve reported them on a previous tax return as being intended for direct export but they have not been exported within 12 months from the date of manufacture or import.

Links have been added to additional guidance on types of packaging, recycled packaging and claiming a credit.

First published.