Commentary

V23.110 Submission of returns

Part V23 Soft drinks industry levy

V23.110 Submission of returns

V23.110 Submission of returns

HMRC may, by regulations, require persons who are, or who are liable to be, registered for SDIL, to submit returns for the purposes of SDIL1.

SDIL returns are for fixed reporting periods ending March June, September and December. Returns must be submitted, and any amount of levy due paid, within 30 days of the end of the reporting period.

If the return is not submitted in time HMRC can assess an estimated amount2.

Returns can only be submitted when the accounting period that is being reported on is finished.

Returns must be

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