Plastic Packaging Tax returns and deadlines

A registered Plastic Packaging Tax business files a return for each quarter ending 30 June, 30 September, 31 December and 31 March, and must file and pay by the last working day of the following month. The return reports in kilograms the finished plastic packaging components made and imported, then the weights that are not taxed, such as packaging with 30% or more recycled plastic, licensed medicine packaging and exports. Tax is charged on the balance at £228.82 per tonne for 2026 to 2027.

When are returns and payments due?

Section 46 of the Finance Act 2021 ties payment to accounting periods set by regulations, and HMRC’s guidance fixes them as calendar quarters. The return and the payment share one deadline: the last working day of the month after the quarter ends. If that falls on a weekend or bank holiday, HMRC says the payment must reach it by the end of the previous working day. Applying that rule to the current tax year gives these dates:

Quarter	Return and payment due
1 April to 30 June 2026	Friday 31 July 2026
1 July to 30 September 2026	Friday 30 October 2026
1 October to 31 December 2026	Friday 29 January 2027
1 January to 31 March 2027	Friday 30 April 2027

A business that registers part way through a quarter, as in the example in Plastic Packaging Tax for importers, accounts on its first return for components from its liability date. For other taxes falling in the same months see our UK tax deadlines calendar.

What figures go on the return?

All weights are given in kilograms, rounded down to the nearest kilogram. HMRC’s guidance lists the totals you need for the period:

• finished components manufactured in the UK
• finished components imported into the UK
• components exported in the period, or that you intend to export within the next 12 months
• components for the immediate packaging of licensed human medicines that have not been and will not be exported
• components containing at least 30% recycled plastic that will not be exported
• components taxed in an earlier period that you or another business has since converted or exported

The exempt and recycled weights are reported rather than simply left off. Transport packaging used to import goods, stores and products excluded from the definition of packaging do not need to be accounted for on the return; see Plastic Packaging Tax exemptions. A registered group files one return through its representative member, with totals for all members, and each member must keep records supporting its share.

How is recycled content worked out for the return?

HMRC’s method is to divide the weight of recycled plastic by the total weight of all plastic in the component and multiply by 100. The weights can come from the material inputs method or the verified specification method, and a fresh assessment is needed whenever the specification or materials change. A component either reaches 30% or it does not; there is no partial relief.

Two changes take effect from 1 April 2027 and so affect the April to June 2027 return onwards. Reprocessed pre consumer plastic will no longer count as recycled plastic, and chemically recycled plastic can only be counted through a certified mass balance approach. HMRC’s mass balance guidance says that if any business in the supply chain is not certified, or a supplier’s attribution declaration is invalid or incomplete, the recycled content cannot be claimed on the return. Components that currently reach 30% only with pre consumer content should be reviewed before then.

How do exports and conversions reduce the bill?

HMRC’s relief guidance allows three routes:

• Same period. Components exported in the quarter they were made or imported are deducted on that return, with evidence of export.
• Deferral. If you intended to export before making or importing the components and hold records of that intention, you can defer the tax. If they are not exported within 12 months, they go on your next return and are taxed at the rate then in force.
• Credit. Where tax has been paid and the components are later exported or converted into different chargeable components, by you or another business, you claim a credit on the return for the period in which you receive the evidence. The credit must be claimed within two years of the components being made or imported.

How is the tax paid?

Payments quote the 15 character reference number beginning with X shown in the online account or on HMRC’s registration letter. HMRC accepts approval through online banking, Direct Debit, debit or corporate credit card (with a fee, and never a personal credit card), and bank transfer. Faster Payments and CHAPS usually arrive the same or next working day, while Bacs takes three working days. A Direct Debit must be set up at least four working days before the due date and is usually collected four days after it; it cannot collect interest or penalties.

What happens if a return or payment is late?

HMRC may issue an estimate of the tax, which is withdrawn when the return is filed. Late payment interest runs from the due date until payment. HMRC’s penalties guidance sets out:

• Late returns: £100 for the first, then £200, £300 and £400 for further late returns each within 12 months of the previous one, staying at £400. After a penalty, four returns filed on time resets the scale to £100.
• Returns 6 and 12 months late: a further penalty at each point of the greater of 5% of the tax due and £300.
• Late payment: 5% of the unpaid tax, with further 5% penalties if it is still unpaid after 5 months and after 11 months.

Penalties can be cancelled where there is a reasonable excuse, and you have 30 days from a decision on an estimate or penalty to ask for a review or appeal to the tribunal.

How are mistakes corrected?

Errors should be corrected as soon as possible and within four years of the original return’s due date, using the option to view or amend submitted returns in the online account. An amendment that shows tax was overpaid can be followed by a repayment claim. An inaccurate return can attract a penalty based on the tax understated if the error was careless or deliberate, but not where the business took reasonable care.

What does a completed quarter look like?

Illustration only. For April to June 2026 a manufacturer records 40,000 kg made in the UK and 10,000 kg imported. Of the 50,000 kg, 12,000 kg contains 35% recycled plastic backed by evidence, and 3,000 kg was exported in the same quarter.

Line	Kilograms
Manufactured plus imported	50,000
Less 30% or more recycled plastic	12,000
Less exported	3,000
Chargeable	35,000

At £228.82 per tonne the tax is 35 × £228.82 = £8,008.70, due with the return by Friday 31 July 2026. Leaving the 12,000 kg off the return altogether would understate the tonnage reported to HMRC even though no tax turns on it, and the records for the recycled content claim must still be kept. The main Plastic Packaging Tax guide covers registration and records in more depth.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

• Plastic Packaging Tax and packaging EPR compared
• VAT return and payment deadlines
• When is corporation tax due
• Joint liability for Plastic Packaging Tax
• VAT payments on account for large businesses

Sources

• legislation.gov.uk: Act 2021 c. 26, section 46
• GOV.UK: Completing your plastic packaging tax return
• GOV.UK: Pay plastic packaging tax
• GOV.UK: Check if you need to register for plastic packaging tax
• GOV.UK: Check which plastic packaging is exempt from plastic packaging tax
• GOV.UK: How to work out the weight of packaging for plastic packaging tax
• GOV.UK: Plastic packaging tax mass balance approach and removal of pre consume
• GOV.UK: Preparing to use a mass balance approach for plastic packaging tax
• GOV.UK: Claim a credit or defer paying plastic packaging tax
• GOV.UK: Plastic packaging tax penalties

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.