HMRC have updated their guidance Records and accounts you must keep for plastic packaging tax.
The guidance has been updated to note that the requirement to include a statement with an invoice to show that plastic packaging tax has been paid, will no longer be introduced as a mandatory requirement (see Claritax News – Plastic packaging tax – requirement for invoice disclosure abandoned).
https://www.gov.uk/guidance/record-keeping-and-accounts-for-plastic-packaging-tax