UncategorizedGuidance: Check when you must register for Plastic Packaging Tax Who needs to register for the tax and when, and what you must do before you register. Policy paper: Directions under regulations 189 and 205(2) of the Income Tax (Pay As You Earn) Regulations 2003 and regulation 1(2) of the Social Security (Contributions) Regulations 2001 Transparency data: HMRC: non-consolidated performance-related pay 2021 to 2022