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Home / De-Voil /Part V24 Plastic packaging tax /Division V24.1 Commentary /Plastic packaging tax / V24.108 Deregistration for plastic packaging tax
Commentary

V24.108 Deregistration for plastic packaging tax


Part V24 Plastic packaging tax

This paragraph sets out the circumstances under which a person can cease to be registered for the plastic packaging tax.

Cancellation of registration by the taxpayer

A registration will be cancelled immediately (or at a later date if agreed with HMRC) if1:

  1. Ìý

    •ÌýÌýÌýÌý the person requests the cancellation, and

  2. Ìý

    •ÌýÌýÌýÌý HMRC is satisfied that the person does not, on

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