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Registering for plastic packaging tax

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HMRC has updated its guidance on registering for plastic packaging tax to add more information in relation to who should register for the new tax. The guidance is updated at the section ‘Who should register’. If packaging components are imported using incoterms, all in the supply chain must understand on whose behalf the packaging components are being imported, as they are responsible for accounting for plastic packaging tax. The tax becomes due when the goods are imported, but is paid quarterly in arrears, rather than at the time of import.

Issue: 1565
Categories: News