Using the new online form to tell HMRC about insolvency for Plastic Packaging Tax — insolvency practitioner bulletin 9 (2023)

HM Revenue
& Customs

Guidance

Using the new online form to tell HMRC about insolvency for Plastic Packaging Tax — insolvency practitioner bulletin 9 (2023)

Published 31 January 2025

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This publication is available at https://www.gov.uk/government/publications/insolvency-practitioner-bulletin-9-2023-using-the-new-online-form-to-tell-hmrc-about-insolvency-for-plastic-packaging-tax/0dadff1e-e9b0-4730-8a28-29d5ad148262

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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 can 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 25.1 in Insolvency (VAT Notice 700/56) with information relating to the new process.

Find out more about telling 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.