Guidance

Use the online form to tell HMRC about insolvency for Plastic Packaging Tax — insolvency practitioner bulletin 8 (2024)

Published 31 January 2025

What is changing

HMRC is helping insolvency practitioners by streamlining the way we deal with insolvency in relation to Plastic Packaging Tax.

We have now introduced a digital G-form which must be used to:

  • notify HMRC of an insolvency event
  • submit Plastic Packaging Tax Returns
  • de-register from Plastic Packaging Tax

What we need you to do

We have updated section 25 in Insolvency (VAT Notice 700/56) with a link to the guidance on how to tell HMRC about insolvency for Plastic Packaging Tax.

Please use this process going forward and ensure the correct details are used to enable us to deal with your correspondence as quickly as possible.

Further questions

If you have any questions about this insolvency bulletin, please direct them to R3 or your representative group who will take them forward with HMRC.