Plastic packaging tax anomalies may cause problems for businesses

The government’s new Plastic Packaging Tax, intended to encourage the use of recycled plastics instead of single use plastics, will come into force on 1 April 2022.

Having set out the basics of this new tax last year (see RSM’s previous coverage: Plastic packaging tax – are you ready for April 2022? and Plastic packaging tax – HMRC sets out compliance framework), HMRC has published a swathe of further guidance on its day-to-day practicalities.

Source RSM


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