Tax authority guidance on completing Plastic Packaging Tax returns

The tax authority, HMRC. has published updated guidance for affected taxpayers on what they need to include in their Plastic Packaging Tax returns, and how to correct an error in a previous return. Businesses that manufacture in the UK, and / or import plastic packaging components into the UK, will be required to submit a return to HMRC every quarter, with the first return being due for the accounting period 1 April 2022 to 30 June 2022. Returns must be submitted and tax paid no later than the last working day of the month following the end of the respective accounting period.