Finance Act 2021

61 Payment, collection, recovery

(1) The Commissioners may by regulations make provision about the payment, collection and recovery of amounts for the purposes of plastic packaging tax.

(2) Regulations under subsection (1) may (among other things)—

(a) make provision for determining the accounting periods by reference to which payments are to be made;

(b) require persons who are registered or who are liable to be registered under section 55 (“relevant persons”) to keep accounts for the purposes of plastic packaging tax in a specified form and manner;

(c) require relevant persons to make returns for the purposes of plastic packaging tax;

(d) make provision about the times at which payments of plastic packaging tax are to be made and methods of payment;

(e) require the amounts payable by reference to accounting periods to be calculated by or under the regulations;

(f) make provision about the payment, collection and recovery of amounts payable by a person as a result of a secondary liability and assessment notice or a joint and several liability notice;

(g) make provision for the correction of errors made in accounting for plastic packaging tax.

(3) Provision may be made by or under regulations under subsection (2)(c) about—

(a) the form and manner of making returns;

(b) the information to be included in returns;

(c) declarations about the truth of information in returns;

(d) the periods by reference to which returns are to be made;

(e) timing.

(4) Schedule 10 makes provision about recovery and overpayments.