To help continue preparations for the introduction of Plastic Packaging Tax from April 2022, HMRC has shared an important update about PPT statements with invoices and an opportunity to participate in Plastic Packaging Tax research and an important update about PPT statements with invoices. 

Plastic Packaging Tax - statements with invoices  

In light of helpful feedback from the industry, the requirement to include a Plastic Packaging Tax statement with invoices will not be commenced when the rest of the tax takes effect on 1 April 2022.HMRC is encouraging businesses to consider how they can address this on a voluntary basis in the short term and in the medium term, HMRC will work with the industry to agree on an effective and practical requirement. Guidance on GOV.UK  has been updated to reflect the above change. Further guidance and support to businesses will be provided in the near future. 

Invitation to participate in Plastic Packaging Tax research 

HMRC would like to get feedback on the Plastic Packaging Tax IT service and will be initially conducting research sessions (no longer than one hour) during October and November 2021, with further research sessions being held through to April 2022. HMRC is looking to meet with people working in organisations who will assess liability for the Plastic Packaging Tax with a need to register for tax services, file returns and make payments. This is to get insight and test the service journey. 

If you or your organisation would like to participate in a research session, please contact ruth.clark@hmrc.gov.uk with a contact name and email address of a suitable person.

HMRC’s "Get Ready for Plastic Packaging Tax Webinars"

HMRC will be hosting a series of public webinars on the Plastic Packaging Tax. 

Get Ready for Plastic Packaging Tax – Overview Webinar will take place on 20th October at 13.45 and will cover how the tax will operate, including:

  • what plastic packaging the tax applies to,
  • who is responsible for paying and accounting,
  • tax returns (reporting) and record-keeping.

Sign-up here: https://attendee.gotowebinar.com/rt/1050128580687287821?source=Gov

A recording of the session will be available afterwards.

HMRC will also be running a further webinar covering technical details and evidence aspects of the tax. Further details of this event and how to sign up will be provided shortly.

BRC members call with HMRC

HMRC policy team will be joining BRC members on Tuesday 2nd November at 10 am to discuss the details of the tax from a retail perspective. Please get in touch with nadiya.catel-arutyunova@brc.org.uk if you wish to attend.