{"id":10689,"date":"2026-10-16T12:18:31","date_gmt":"2026-10-16T11:18:31","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=10689"},"modified":"2026-10-16T14:04:01","modified_gmt":"2026-10-16T13:04:01","slug":"plastic-packaging-tax-need-to-know","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/plastic-packaging-tax-need-to-know\/","title":{"rendered":"Plastic Packaging Tax: What businesses need to know, including 2027 updates"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tPlastic Packaging Tax: What businesses need to know, including 2027 updates\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tAre you affected by the Plastic Packaging Tax? Discover who&#8217;s affected, and how, plus what&#8217;s required to register and file tax returns. Changes are coming in 2027, and we detail those, too. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-1440x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-1440x810.jpg 1440w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-1536x864.jpg 1536w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1141999796-2048x1152.jpg 2048w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-10-16T12:18:31+01:00\">16 October, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Plastic Packaging Tax: What businesses need to know, including 2027 updates\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/plastic-packaging-tax-need-to-know\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--share\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M768 106.5q-62 0-105.5 44t-43.5 105q0 10 2.5 18.5a268 268 0 0 1 4.5 17.5l-256 128q-21-26-50-41.5t-64-15.5q-62 0-105.5 44t-43.5 105q0 62 43.5 106t105.5 44q35 0 64-16t50-41l256 128q-2 9-4.5 17.5t-2.5 17.5q0 62 43.5 106t105.5 44 105.5-44 43.5-106q0-61-43.5-105t-105.5-44q-35 0-64 15.5t-50 41.5l-256-128q2-9 4.5-17.5t2.5-18.5q0-9-2.5-17.5a268 268 0 0 1-4.5-17.5l256-128q21 25 50 41t64 16q62 0 105.5-44t43.5-106q0-61-43.5-105t-105.5-44m0 64q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m-512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25\" 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class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/keirthomasbryant\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair.jpg 760w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Keir Thomas-Bryant<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The UK government is understandably keen for businesses and consumers to use recycled materials wherever possible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Plastic Packaging Tax (PPT) has applied since April 2022 to certain plastic packaging components manufactured in or imported into the UK.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s being updated in 2027 in some key ways that businesses subject to the tax need to know.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s how to check if your business need to register, what to report, and what changes you need to know about.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here\u2019s what we cover:<strong><\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-what-is-plastic-packaging-tax\" data-level=\"2\">What is Plastic Packaging Tax?<\/a><\/li><li><a href=\"#h-when-did-plastic-packaging-tax-start-and-when-are-returns-due\" data-level=\"2\">When did Plastic Packaging Tax start, and when are returns due?<\/a><\/li><li><a href=\"#h-is-my-business-affected-by-the-plastic-packaging-tax\" data-level=\"2\">Is my business affected by the Plastic Packaging Tax?<\/a><\/li><li><a href=\"#h-how-do-i-register-for-the-plastic-packaging-tax\" data-level=\"2\">How do I register for the Plastic Packaging Tax?<\/a><\/li><li><a href=\"#h-records-that-businesses-need-to-keep-for-the-plastic-packaging-tax\" data-level=\"2\">Records that businesses need to keep for the Plastic Packaging Tax<\/a><\/li><li><a href=\"#h-what-needs-to-be-included-on-plastic-packaging-tax-returns\" data-level=\"2\">What needs to be included on Plastic Packaging Tax returns?<\/a><\/li><li><a href=\"#h-what-changes-for-the-plastic-packaging-tax-rules-in-2027\" data-level=\"2\">What changes for the Plastic Packaging Tax rules in 2027?<\/a><\/li><li><a href=\"#h-tips-to-help-you-manage-the-plastic-packaging-tax\" data-level=\"2\">Tips to help you manage the Plastic Packaging Tax<\/a><\/li><li><a href=\"#h-final-thoughts-on-plastic-packaging-tax\" data-level=\"2\">Final thoughts on Plastic Packaging Tax<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-what-is-plastic-packaging-tax\" class=\"wp-block-heading\">What is Plastic Packaging Tax?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Planned since 2018, the Plastic Packaging Tax is a flagship UK government scheme and a key part of its environmental and sustainability planning.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It came into effect on 1 April 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As its name suggests, it imposes a tax on UK businesses for the manufacture or import of plastic packaging with less than 30% recycled content.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In a brief summary, the rules and what you need to know are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Businesses should assess each finished component separately. If plastic accounts for more of the component\u2019s weight than any other single substance, the component is treated as plastic packaging.<\/li>\n\n\n\n<li>Components containing at least 30% recycled plastic are not chargeable, but they still count towards the registration threshold and require supporting evidence.<\/li>\n\n\n\n<li>For components manufactured in or imported into the UK from 1 April 2026, PPT is charged at \u00a3228.82 per tonne where the component contains less than 30% recycled plastic.<\/li>\n\n\n\n<li>Businesses are encouraged to make it clear if the Plastic Packaging Tax applies.<\/li>\n\n\n\n<li>There is no mandatory requirement to state on an invoice that PPT has been paid. HMRC encourages liable businesses to share relevant information with business customers. But the government would like businesses to engage with customers about the use of recycled materials.<\/li>\n\n\n\n<li>PPT returns are filed quarterly.<\/li>\n\n\n\n<li>PPT is paid by the liable manufacturer or importer and is not charged separately to customers in the way VAT is. A business may choose to reflect the cost in its selling price.<\/li>\n\n\n\n<li>Where PPT is reflected in the selling price, that cost forms part of the consideration on which VAT is calculated under the normal VAT rules.<\/li>\n\n\n\n<li>Different rules apply where components are exported in the accounting period, are intended for export within 12 months, or are exported or converted into other plastic packaging components after PPT has been paid.<\/li>\n\n\n\n<li>Deferral and credits are subject to statutory conditions, evidence and timing requirements. A credit claim must normally be made within two years of the tax becoming chargeable.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-when-did-plastic-packaging-tax-start-and-when-are-returns-due\" class=\"wp-block-heading\">When did Plastic Packaging Tax start, and when are returns due?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PPT took effect on 1 April 2022.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Only finished plastic packaging components manufactured in or imported into the UK on or after that date fall within the PPT regime.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tax returns are quarterly, which is to say they cover four accounting periods each year. These are:<strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1 April to 30 June<\/li>\n\n\n\n<li>1 July to 30 September<\/li>\n\n\n\n<li>1 October to 31 December<\/li>\n\n\n\n<li>1 January to 31 March<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It isn\u2019t possible for a business to choose its own accounting periods.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should submit each return, and pay any tax due, by the last working day of the month following the end of the accounting period.<strong><\/strong><\/p>\n\n\n\n<h2 id=\"h-is-my-business-affected-by-the-plastic-packaging-tax\" class=\"wp-block-heading\">Is my business affected by the Plastic Packaging Tax?<strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses must register if they expect to manufacture or import 10 tonnes or more of finished plastic packaging components in the next 30 days, or have manufactured or imported 10 tonnes or more in the previous 12 months.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The threshold is a registration trigger, not a tax-free allowance. Components containing at least 30% recycled plastic and other non-chargeable components may still count towards it.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses must notify HMRC within 30 days of becoming liable to register. The liability date, and the date from which tax applies to chargeable components, depends on whether the forward-looking or backward-looking test is met.<strong><\/strong><\/p>\n\n\n\n<h2 id=\"h-how-do-i-register-for-the-plastic-packaging-tax\" class=\"wp-block-heading\">How do I register for the Plastic Packaging Tax?<strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should use <a href=\"https:\/\/www.gov.uk\/guidance\/register-for-plastic-packaging-tax\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC\u2019s registration service<\/a> with their business details, relevant packaging-weight estimate, applicable reference number, and Government Gateway credentials.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An agent acting on a business\u2019s behalf can be authorised after the business registers, but cannot complete its initial registration.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once registered, your business will be assigned a reference number that you should use in correspondence.<strong><\/strong><\/p>\n\n\n\n<h2 id=\"h-records-that-businesses-need-to-keep-for-the-plastic-packaging-tax\" class=\"wp-block-heading\">Records that businesses need to keep for the Plastic Packaging Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Once registered, businesses should keep supporting records by product line for at least six years from the end of the relevant accounting period.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In summary, the records are:<strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Weight details of each plastic packaging component.<\/li>\n\n\n\n<li>Details of the weight of plastic packaging exported, if applicable.<\/li>\n\n\n\n<li>Evidence of recycled content, including how you\u2019ve worked out the percentage of recycled plastic for your business, its source, and what product lines the content is used with.<\/li>\n\n\n\n<li>Evidence of why an exemption applies (e.g. packaging for medicine used for human medical products).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Accounts may record metric weights in tonnes, kilograms and grams. Return weights must be stated in kilograms and rounded down to the nearest whole kilogram.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notably, your business should keep records even if it\u2019s below the threshold.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is because the threshold is a rolling 12-month time period, so your business could hit the limit and be liable to keep records and pay tax.<strong><\/strong><\/p>\n\n\n\n<h2 id=\"h-what-needs-to-be-included-on-plastic-packaging-tax-returns\" class=\"wp-block-heading\">What needs to be included on Plastic Packaging Tax returns?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses must report the relevant weights of finished plastic packaging components manufactured in or imported into the UK, including applicable recycled-content and exemption categories, exports and components intended for export.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The business must also include relevant credits and the tax due. Check <a href=\"https:\/\/www.gov.uk\/guidance\/completing-your-plastic-packaging-tax-return\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC\u2019s current return guidance<\/a> for the fields required for each accounting period.<\/p>\n\n\n\n<h2 id=\"h-what-changes-for-the-plastic-packaging-tax-rules-in-2027\" class=\"wp-block-heading\">What changes for the Plastic Packaging Tax rules in 2027?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A significant change to the PPT rules will take effect from 1 April 2027. Drinks businesses should also prepare separately for the deposit return schemes due to start in October 2027<\/p>\n\n\n\n<h3 id=\"h-pre-consumer-plastic\" class=\"wp-block-heading\">Pre-consumer plastic<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From 1 April 2027, pre-consumer plastic will no longer qualify as recycled plastic for PPT purposes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A mass-balance approach will be available for qualifying chemically recycled plastic, subject to the applicable certification, attribution, record-keeping and evidence requirements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should review supplier evidence and HMRC\u2019s final operational guidance before the changes take effect.<strong><\/strong><\/p>\n\n\n\n<h3 id=\"h-deposit-return-scheme\" class=\"wp-block-heading\">Deposit return scheme<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">From 1 October 2027, eligible single-use polyethylene terephthalate (PET) plastic, aluminium and steel drinks containers holding between 150ml and 3 litres will fall within the deposit return scheme in England and Northern Ireland, with aligned but separately legislated arrangements in Scotland.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The scheme operator has announced a refundable 20p deposit for each eligible container in England, Northern Ireland and Scotland.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your business manufactures or imports drinks packaging, assess your PPT position and deposit scheme role separately.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Check the final rules for every UK nation in which drinks are supplied, particularly Wales.<strong><\/strong><\/p>\n\n\n\n<h2 id=\"h-tips-to-help-you-manage-the-plastic-packaging-tax\" class=\"wp-block-heading\">Tips to help you manage the Plastic Packaging Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Managing PPT requires practical planning and a clear view of a business\u2019s packaging, suppliers, evidence and reporting processes.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These steps can help businesses maintain compliance and prepare for the 2027 changes:<strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Understand the detail of the legislation. Like most taxes, the Plastic Packaging Tax sounds simple on the surface but contains myriad details that can catch out the unwary. <a href=\"https:\/\/www.gov.uk\/government\/collections\/plastic-packaging-tax\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC has plenty of information<\/a> to help businesses gain clarity on what\u2019s required.<\/li>\n\n\n\n<li>Do a dry run. If the tax applies to your business, and you can spare the resources, try applying the detail of the tax to a previous quarter. This will help you create processes and, of course, work out your likely liability.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-final-thoughts-on-plastic-packaging-tax\" class=\"wp-block-heading\">Final thoughts on Plastic Packaging Tax<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If your business is new to the PPT, check both registration tests, map packaging by component, keep evidence of recycled content and build a quarterly reporting routine.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Drinks businesses should also assess their deposit return scheme duties before October 2027.<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Editor\u2019s note: This article was first published in January 2022 and has been updated for relevance.<\/em><strong><\/strong><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">7 ways to take control of your business<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Want to know how you can boss it at your business? Read this guide for top tips to help you master your business admin and truly take control.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b3b47a28-fdcc-4e9d-b759-f1cc7daa1d9c\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1221202813-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1221202813-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/accountant-accounting\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAccountant accounting\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/bookkeeping\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBookkeeping\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-32783 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-business-finances tag-cash-flow tag-freelancers tag-tax business_type-small-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/12\/AdobeStock_2236210925-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-03T17:04:56+00:00\">3 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/allowable-expenses-for-creative-freelancers-what-can-you-claim\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tAllowable expenses for creative freelancers: What can you claim?\u00a0\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tSoftware, studio hire, a new laptop, or coffee while you work: which costs count as business expenses? Here\u2019s how to separate claimable costs from personal spending and keep useful records. \t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-32725 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-bookkeeping tag-finance tag-freelancers tag-payments business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/afford-purchase-spend-creative-freelancers\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2053729795-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-03T17:04:36+00:00\">3 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCan I afford this? A freelancer\u2019s guide to spending during a quiet month\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-32789 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-business-costs tag-business-finances tag-freelancers tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/freelancer-tax-amount\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_2059781250-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-03T17:03:50+00:00\">3 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow much should a freelancer put aside for tax?\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-32775 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-freelancers tag-make-receive-payments tag-performance-management tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-manage-feast-or-famine-income-as-a-freelancer\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_462762333-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-02T14:36:00+00:00\">2 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHow to manage feast-or-famine income as a freelancer\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-32746 post type-post status-publish format-standard has-post-thumbnail hentry category-free-guides-templates category-strategy-legal-operations tag-bookkeeping tag-freelancers tag-mtd-business tag-making-tax-digital-for-income-tax tag-payments tag-tax business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/freelancer-tax-terms-explained-in-plain-english\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2026\/10\/AdobeStock_420553376-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-11-02T14:35:00+00:00\">2 November, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFreelancer tax terms explained in plain English\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Are you affected by the Plastic Packaging Tax? Discover who&#8217;s affected, and how, plus what&#8217;s required to register and file tax returns. 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