Register for Plastic Packaging Tax
How to register for Plastic Packaging Tax.
Who should register and when
You must register for Plastic Packaging Tax if you:
- expect to import into the UK or manufacture in the UK 10 tonnes or more of finished plastic packaging components in the next 30 days
- have imported into the UK or manufactured in the UK 10 tonnes or more of finished plastic packaging components in the last 12 months
The 10 tonnes of plastic packaging components can be a combination of manufactured and imported packaging.
You must register within 30 days of meeting the 10 tonnes threshold. You may need to pay a penalty if you do not.
Registering a group of companies
Find out how to register a group of companies for Plastic Packaging Tax.
If you need to authorise an agent to act on your behalf
You must first register yourself for Plastic Packaging Tax before an agent can be authorised to act on your behalf. They cannot register for you.
Once you have registered, they can then find out how to get authorised.
What you’ll need
You’ll need to give one of the following pieces of information about the estimated weight of finished plastic packaging components. The amount you:
- expect to manufacture or import in the next 12 months
- have manufactured or imported in the last 12 months
- expect to manufacture or import in the next 30 days
You’ll also need:
- your business type
- to make sure your business address listed on Companies House is up to date and includes the country of your business
- the address and contact details of the person or business you’re registering
-
a customer reference number, which could be:
- the company registration number if you’re registering a company (you can look up the company number)
- your National Insurance number and Self Assessment Unique Taxpayer Reference
- a charity registration number
- the Government Gateway user ID and password of the person or organisation you’re registering — if you do not have a user ID, you can create one when you register
You may be asked questions about the tax records of the person or business when registering.
How to register
Online services may be slow during busy times. Check if there are any problems with this service.
You can save your progress as you complete your registration.
Who cannot use the online service to register
If you’re:
- a charitable incorporated organisation
- a trust
- a business based in the Channel Islands
- an overseas business not established in the UK
- a public body
You cannot use the online service. You’ll need to register for Plastic Packaging Tax using the online form.
If your business is located in the Isle of Man, you will need to contact Isle of Man Customs and Excise to register for Plastic Packaging Tax. Find out more on the Isle of Man government website.
After you’ve registered
If you need to complete a Plastic Packaging Tax return, you must make sure that you keep records and accounts.
If your circumstances change or you have entered wrong information
You will need to access the online service to amend the information within 30 days of either the day:
- you discover that the original information you provided is wrong
- your circumstances changed
Cancelling your registration
Find out how to cancel your registration if you’re no longer liable for the tax.
Last updated 5 July 2023 + show all updates
-
Information added about making sure up to date details are listed with Companies House.
-
You must now look back 12 months from the last day of the month, to check how much finished plastic packaging components you manufactured and imported, instead of looking back from 1 April 2022.
-
The guidance has been updated with information about how businesses based in the Channel Islands and the Isle of Man can register for Plastic Packaging Tax.
-
Welsh translation has been updated.
-
Information added about how to authorise an agent to deal with Plastic Packaging Tax on someone else's behalf. A link has also been added to new guidance on cancelling your registration.
-
Added translation
-
Guidance about what to do if HMRC emails you to confirm your liability start date has been added.
-
You can now register as a partnership for Plastic Packaging Tax.
-
Information about creating invoices and charging VAT on Plastic Packaging Tax has been moved to the 'Records and accounts you must keep for Plastic Packaging Tax' guide. Information about death, incapacity or insolvency has been moved to the new 'Taking temporary responsibility for Plastic Packaging Tax in the event of death, incapacity or insolvency' guide.
-
You can now register for Plastic Packaging Tax.
-
Added translation
-
We have removed the section about transferring a business as a going concern because this option will not be available until a later date.
-
The list of information you need to provide to register has been updated. You can still register if you're a non-UK business with no UK establishment.
-
The requirement to include a statement with your invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed.
-
More information about creating invoices and charging VAT has been added.
-
First published.