On 12 August 2021, the United Kingdom (UK) tax authorities, Her Majesty’s Revenue and Customs (HMRC) issued updated Guidance for businesses about how they should now prepare for complying with the new Plastic Packaging Tax. The further information guidance about key aspects of the tax, including registration obligations and definitions, was also updated. The Guidance is aimed at businesses that manufacture or import plastic packaging into the UK, including those that import packaging that already contains goods.
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