In an update to its guidance Records and accounts you must keep for plastic packaging tax, HMRC says that the requirement to include a statement with an invoice to show that plastic packaging tax (PPT) has been paid will no longer be introduced as a mandatory requirement.
When PPT was introduced (broadly from 1 April 2022), the original legislation (FA 2021 s 68) included a requirement for suppliers to include a statement alongside their invoice. The statement would set out the amount of PPT arising in relation to the component that had been supplied. That legislation was not brought into force immediately and HMRC initially announced that introduction of the requirement would be delayed.
In an update to its guidance Records and accounts you must keep for plastic packaging tax, HMRC says that the requirement to include a statement with an invoice to show that plastic packaging tax (PPT) has been paid will no longer be introduced as a mandatory requirement.
When PPT was introduced (broadly from 1 April 2022), the original legislation (FA 2021 s 68) included a requirement for suppliers to include a statement alongside their invoice. The statement would set out the amount of PPT arising in relation to the component that had been supplied. That legislation was not brought into force immediately and HMRC initially announced that introduction of the requirement would be delayed.
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