HMRC has updated its guidance on plastic packaging tax (PPT) to confirm that the total weight of finished plastic packaging components manufactured in the UK must be included in PPT returns. This includes components which had been reported on a previous tax return as being intended for direct export, but which have instead been supplied in the UK or have not been exported within 12 months from the date of manufacture.
HMRC has updated its guidance on plastic packaging tax (PPT) to confirm that the total weight of finished plastic packaging components manufactured in the UK must be included in PPT returns. This includes components which had been reported on a previous tax return as being intended for direct export, but which have instead been supplied in the UK or have not been exported within 12 months from the date of manufacture.
