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If you鈥檙e no longer liable to be registered for Plastic Packaging Tax, you must cancel your registration. This is called deregistering for the tax.

How to cancel

You can . You鈥檒l need to select a reason why you think you are no longer liable for the tax.

You鈥檒l need your:

• Government Gateway user ID and password
• Plastic Packaging Tax reference number

What happens next

It usually takes 28 working days for us to review your request.

If your request is approved, we鈥檒l send you a letter confirming your deregistration and the date this takes effect from.

You鈥檒l need to keep all records up to your deregistration date for 6 years.

Submitting your final return

After you鈥檝e deregistered, you must for the period up to your deregistration date.

You鈥檒l need:

• the Government Gateway user ID and password you used when you registered for the tax
• your Plastic Packaging Tax reference number

You must submit the return and pay any tax due no later than the last working day of the month following the end of the accounting period you鈥檙e reporting.

If you鈥檝e deregistered and need to claim tax back

You can if you later find out plastic packaging components you paid tax on have been:

• exported
• converted into a different plastic packaging component