Plastic Packaging Tax: penalties

HMRC has published some guidance on their approach to the Plastic Packaging Tax penalties.

You can access the guidance over here.

HMRC outlined their approach in instances where a business may

• fail to register or register late
• fail to submit a return or submits a late return 
• pay late
• submit a return or documents that are inaccurate
• not meet another requirements of the tax 
• wish to appeal a penalty