UK’s HMRC Publish Guidance on Completing a Plastic Packaging Tax Return Under the New Scheme

The UK’s HMRC have published updated guidance on completing a Plastic Packaging Tax Return, which covers how to correct an error in a previous tax return and what should be included in your return. The Guidance also covers whether credit can be claimed or payment of tax-deferred if a business manufactures or imports 10 or more tonnes of finished plastic packaging components over a 12- month period and are therefore liable to pay the UK’s Plastic Packaging Tax.