Finance Act 2021

Assessments of amounts of plastic packaging tax dueU.K.

2(1)Sub-paragraph (2) applies where it appears to the Commissioners—U.K.

(a)that any period is an accounting period by reference to which a person who is registered or who is liable to be registered is liable to pay plastic packaging tax,

(b)that an amount of plastic packaging tax for which that person is liable to account by reference to that period has become due, and

(c)that there has been a relevant default by that person (see sub-paragraph (3)).

(2)The Commissioners—

(a)may—

(i)in a case where the amount of plastic packaging tax due from the person for that period cannot be ascertained, assess the amount due from the person for that period to the best of their judgement;

(ii)in any other case, assess the amount due from the person for that period, and

(b)where such an assessment is made, must notify the person of that amount.

(3)The following are “relevant defaults”—

(a)a failure to comply with a requirement of regulations under section 58;

(b)a failure to make a return required to be made by regulations under section 61;

(c)a failure to keep documents, or provide facilities, necessary to verify returns required by those regulations;

(d)the making, in purported compliance with a requirement of those regulations, of an incomplete or incorrect return;

(e)a failure to comply with a requirement imposed by or under section 63;

(f)a failure to provide the Commissioners with complete or accurate information in complying with any requirement imposed by or under this Part;

(g)an unreasonable delay in complying with a requirement, where the failure to comply would be a default within any of paragraphs (a) to (f).

(4)Where it appears to the Commissioners that a default falling within sub-paragraph (3) is a default by a person (A) on whom the requirement to make a return is imposed in A's capacity as the representative of another person (B), sub-paragraph (1)(b) applies as if the reference to the amount of plastic packaging tax due included a reference to any plastic packaging tax due from B.

3(1)Sub-paragraph (2) applies where—U.K.

(a)the Commissioners have made an assessment for an accounting period as a result of a person's failure to make a return for that period,

(b)the plastic packaging tax assessed has been paid but no proper return has been made for that period, and

(c)as a result of a failure to make a return for a later accounting period, the Commissioners make another assessment (“the later assessment”) under paragraph 2 in relation to the later period.

(2)The Commissioners may, if they consider it appropriate in light of the absence of a proper return for the earlier period, specify in the later assessment an amount of plastic packaging tax due that is greater than the amount that they would have considered to be appropriate had they had regard only to the later period.