Companies who manufacture, import filled or unfilled plastic packaging, equating to more than 10 tonnes in a 12-month rolling period, will be required to register with HMRC.
You do not need to directly pay the tax if you do not manufacture or import plastic packaging, or if you do not perform a further substantial modification. This should have already been incorporated into the packaging price.

Your legal obligations

When you exceed the 10 tonne threshold you have 30 days to register with HMRC and must submit tax returns every quarter.

What can I do now?

Even if you are not liable to register, you can still keep records of the plastic packaging you manufacture, import into the UK either empty or filled. This is to help demonstrate why and when you may need to register.

If you meet the 10 tonne de-minimis you are required to register with HMRC, within 30 days. At Kite, we can provide you with guidance on this process as part of our data management service, just contact one of the team on 02476 420 080.

After you have registered with HMRC, quarterly returns will need to be submitted. The accounting periods are:

• 1st April – 30th June
• 1st July – 30th September
• 1st October – 31st December
• 1st January – 31st March

The last working day of the month following the end of the accounting period reported on is the deadline for both the return and any tax to pay is due.

Accepted evidence of recycled content can come in many forms including:

• product specifications
• production certificates & certificates of conformity
• sales invoices and purchase orders

Find out Kite's route to compliance...

Get in touch!

02476 420080

theteam@packagingregs.co.uk

For members of our compliance scheme please login to our online portal!