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Home / De-Voil /Part V24 Plastic packaging tax /Division V24.1 Commentary /Plastic packaging tax / V24.112 Plastic packaging tax due diligence
Commentary

V24.112 Plastic packaging tax due diligence


Part V24 Plastic packaging tax

It is expected that a taxpayer should carry out due diligence in relation to plastic packaging tax if they do any of the following1:

  1. Ìý

    •ÌýÌýÌýÌý manufacture plastic packaging components

  2. Ìý

    •ÌýÌýÌýÌý import plastic packaging components

  3. Ìý

    •ÌýÌýÌýÌý purchase plastic packaging components from another business

Due diligence should be undertaken in addition to keeping records and accounts. HMRC recommends due diligences are undertaken and records kept to reduce the risk

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