Guidance

Tell HMRC about insolvency for Plastic Packaging Tax

How to report to HMRC if an organisation becomes insolvent for Plastic Packaging Tax purposes, send any final returns and deregister.

• From: HM Revenue & Customs
• Published: 15 December 2023
• Last updated: 3 May 2024 — See all updates

You can use the online form if you’re an insolvency practitioner to tell HMRC that an organisation has become insolvent. If the organisation is no longer trading, and you’re unable to access the Plastic Packaging Tax online account, you can also submit final returns and deregister.

If the organisation is still trading, you do not need to tell us about the insolvency in relation to Plastic Packaging Tax. You should continue to use the online Plastic Packaging Tax account to: 

• submit returns 
• deregister the organisation, if and when they cease trading

Before you start

What you’ll need

You’ll need to tell us the:

• name of the organisation
• business address
• Plastic Packaging Tax reference number
• the type of insolvency — administration, members voluntary liquidation, creditors voluntary liquidation, or compulsory liquidation
• date when the business became subject to the insolvency procedure
• deregistration date

Report an insolvency

You can report an insolvency and also submit any final returns and deregister from the service.

We’ll aim to process your request within 28 working days.

What happens next

1. You will get a reference number and receive an email confirmation.

2. We will contact you if we need you to provide further evidence.

If you need to contact us for further help you can use Plastic Packaging Tax enquiries.

Published 15 December 2023
Last updated 3 May 2024 + show all updates

1. 3 May 2024

   Added Welsh translation.

2. 15 December 2023

   First published.