The Plastic Packaging Tax (the Tax) came into force on 1 April 2022 and applies to finished plastic packaging components (PPC) produced for commercial purposes or imported into the UK that contain less than 30% recycled plastic by weight. Since our previous article and our FAQ for businesses explaining the Tax, HMRC has updated its original guidance to help businesses better understand the Tax. This comes partly because there have been fewer registrations from businesses who consider themselves liable for the Tax than HMRC had anticipated. HMRC has also published a new piece of guidance containing provisions regarding secondary liability and joint and several liability for the Tax.