If you manufacture in the UK and or import plastic packaging components into the UK, you’ll need to submit a return to HMRC every quarter.
Your returns must cover an accounting period. The accounting periods are:
- 1 April to 30 June
- 1 July to 30 September
- 1 October to 31 December
- 1 January to 31 March
You must submit the return and pay any tax due no later than the last working day of the month following the end of the accounting period being reported.
You must give all weights in kilograms (kgs) on your return.
What you will need to include on your return
The total weight of finished plastic packaging components manufactured in the UK in the accounting period
Include any packaging components you’ve reported on a previous tax return as being intended for direct export but they:
- will now be supplied within the UK
- have not been exported within 12 months from the date of manufacture
Do not include:
The total weight of finished plastic packaging components imported into the UK in the accounting period
Include any packaging components you’ve reported on a previous tax return as being intended for direct export but they:
- will now be supplied within the UK
- have not been exported within 12 months from the date of import
Do not include:
The total weight of finished plastic packaging components not subject to the tax in the accounting period
This will include packaging containing at least 30% recycled plastic content, any immediate medicinal plastic packaging components and packaging components being directly exported by you. Each of these are individually reported further on in the tax return.
The total weight of finished plastic packaging components manufactured or imported for use in the immediate packaging of licenced human medicines in the accounting period
Find out more about plastic packaging for human medicinal products.
The total weight of finished plastic packaging components manufactured or imported in this accounting period which are due for export by you
This includes components which either:
- have been exported directly by you during the same accounting period as they were manufactured or imported
- are due to be exported directly by you within the next 12 months
The total weight of any finished plastic packaging components that contain at least 30% recycled plastic content in the accounting period
Find out more about recycled plastic and how to work out the percentage of recycled plastic.
The total value of taxed plastic packaging components for which a credit is being claimed in the accounting period
This must be given in pounds sterling (£).
Credits will be for packaging components where tax has been paid in a previous accounting period and has subsequently been exported or has been converted into a different plastic packaging component.
The time limit for claiming a tax credit is 2 years from the manufacture or import of the plastic packaging component.
Find out more about claiming a credit for Plastic Packaging Tax.
The total weight of chargeable plastic packaging components after deductions
The deductions you must make are:
- the total weight of finished plastic packaging components which are not subject to the tax
- the deferral of the tax liability of packaging components intended for direct export
- any tax credits claimed for the accounting period
The tax due for this period
This must be given in pounds sterling (£).
It will be calculated automatically using the values you have given.
A declaration that the information is true and correct
You must declare that all of the information you’ve provided is true and correct to the best of your knowledge.
Correcting an error in a previous tax return
If you submit a return that includes incorrect information, you should correct it as soon as possible and within 2 years from the due date of the tax return which needs correcting.
More information about how to correct an error will be provided once available.
If you do not submit your tax return or pay in time
You may be charged penalties if you do not submit your return or pay the tax in time.
You’ll also be charged interest on late payments. Late payment interest is calculated on the outstanding tax from the date the amount became due, and payable to the date the amount is actually paid.
