Has my seller paid Plastic Packaging Tax?
Ask for signed confirmation of the packaging's tax status, identify who accounts for the tax and match supporting evidence to your order. Keep a dated record and repeat proportionate checks: a seller's assurance alone leaves unanswered questions. Discuss packaging specifications and evidence collection with Cambridge China Bridge.
Identify whose tax claim you are checking
Ask which company sells you the goods, who imports them and whose tax accounting supports the claim. Read seller or sourcing agent for the contractual distinction. If the seller points to an upstream importer, ask it to connect that business's evidence to your packaging.
Separate “tax paid” from “no tax due”. Ask for the reason and supporting documents for each packaging component. The Plastic Packaging Tax guide covers scope and registration; use this guide to assess the seller's evidence.
Build an order-specific evidence file
Request a dated, signed statement identifying the supplier, the relevant order and packaging components, and confirming their tax status and whether tax has been properly accounted for. Ask for the primarily liable business's supporting evidence, such as relevant return information and payment confirmation, with unrelated commercial information redacted.
Match company names, accounting periods, component descriptions and weights across the statement, specifications and delivery paperwork. A registration reference identifies an account; it does not show which packaging a payment covers. Ask the seller to explain how its accounting evidence connects to your order, including when payment is still pending.
Check the packaging behind the paperwork
Compare received packaging with the agreed specification and weigh representative components where useful. Investigate unexplained differences in material, weight or recycled-content claims. Record what you examined, the documents used and how discrepancies were resolved.
If the explanation changes from “tax paid” to “recycled content means no tax”, request component-specific material evidence rather than accepting the original assurance. The packaging sourcing guide explains how to specify materials and collect recycled-content documentation.
Repeat checks according to risk
HMRC says checks should be carried out at least every 12 months, with changes prompting a decision on further checks. It does not prescribe a universal checklist. Choose relevant, reasonable and proportionate checks, assign an owner and keep the results.
For repeat purchases, compare each order with the approved evidence file. Bring the fuller review forward if the seller, importer, factory, resin source or packaging specification changes, or if documents conflict. Set the next review date and record why the depth of checking suits the risk.
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Understand the liability risk and unresolved gaps
Buying through a UK seller can still expose you to supply-chain liability. HMRC may issue a secondary liability assessment for unpaid tax if you knew, or should have known, it was unpaid. Joint and several liability notices concern future tax at risk of non-payment. HMRC considers due diligence records when assessing these liabilities.
If evidence is missing or contradictory, list the unresolved questions and ask for a documented explanation before placing another order. Agree contract wording on chargeability, responsibility and evidence access. Do not treat a supplier promise as proof that the gaps are closed; seek tax advice if concerns remain or HMRC contacts you.
Frequently asked questions
Is a supplier's tax-paid statement enough?
Use it as a starting point. Ask for signed, order-specific confirmation and supporting evidence from the business accounting for the tax. Check that the documents agree.
Does a Plastic Packaging Tax registration prove payment?
A registration reference does not connect a payment to your packaging. Ask for relevant accounting and payment evidence, then reconcile it with your order.
How often should I check my supplier?
HMRC says at least every 12 months. Changes should prompt a decision on additional checks. Keep a review date, a responsible person and a record of your decisions.
Can I be liable if my UK seller has not paid?
Potentially. Secondary liability can concern unpaid tax you knew, or should have known, was unpaid. Joint and several liability notices concern future tax. Keep evidence of your checks.