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15 May 2024

When to pay

You must submit your return and pay any levy due within 30 days of the end of each reporting period.

This is set out by Regulations 20(3) and 22 of the Soft Drinks Industry Levy Regulations 2018 which have force of law.

You'll find out how much you have to pay when you submit your return.

If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

If you do not pay by the deadline you may be charged:

1. Ìý

   •ÌýÌýÌýÌý the Soft Drinks Industry Levy penalty

2. Ìý

   •ÌýÌýÌýÌý late payment interest on the outstanding amount (from the date the levy became due until it is paid)

3. Ìý

   •ÌýÌýÌýÌý both the Soft Drinks Industry Levy penalty and late payment interest

What you need

You need your 15 character reference number starting with an X.

You can find this on either:

1. Ìý

   •ÌýÌýÌýÌý your HMRC