85 BUSINESS for the tax, such as: • checking existing records; • making sure they can accurately verify the source and composition of the plastic packaging they manufacture or import; and • considering if it’s possible to switch to alternatives with a higher percentage of recycled plastic. If a business can’t provide evidence to confirm the recycled composition of plastic packaging, HMRC will assume that the plastic in question contains less than 30 per cent recycled plastic and will be subject to the tax. HMRC has also produced step-by-step guides covering whether the packaging a business manufactures, or imports is within scope of the tax (also in Welsh) and whether businesses are liable to register and account for the tax on the packaging they manufacture and/or import (also in Welsh). These guides have recently been updated to provide greater clarity for importers of plastic packaging. If copies of any of the step-by-step guides are required, please email: indirecttaxdesign.team@hmrc.gov.uk
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