Updated plastic packaging tax guidance

HMRC has further updated its plastic packaging tax guidance as follows:

• Check when you must register for plastic packaging tax – the section ‘who should register’ now covers packaging components imported using incoterms, noting that all in the supply chain must understand who is responsible for accounting for plastic packaging tax.
• How to work out the weight of packaging for plastic packaging tax – the guidance is updated to note that, where businesses import plastic packaging components that are already filled with goods, they will not need to include the weight of the goods inside the packaging. Although this is a small update to existing guidance, the clarification will be important for determining whether or not an importer of plastic packaging needs to register for plastic packaging tax and to calculate how much tax is due.