V23.208 Soft Drinks Industry Levy returns and records (notice 2)
1 October 2018
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
If you're a producer or packager of drinks that are liable for the Soft Drinks Industry Levy, or you need to report drinks that have been brought into the UK, you'll need to send a return to HMRC every quarter.
The returns are for fixed reporting periods ending June, September, December and March. You must submit the return and pay any levy due within 30 days of the end of the reporting period.
If you do not submit the return in time, HMRC can charge you an estimate of what you owe.
If you're registered for the levy and have nothing to report for a period, you should submit a nil return, unless you're only registered as a small producer.
How to submit your return
This section has force of law under regulation 22 of the Soft Drinks Industry Levy Regulations 2018.
You need to be registered for the levy before you can submit a return.
Returns can only be submitted when the accounting period you're reporting for is over.
You must submit returns through the online service (https://www.gov.uk/guidance/submit-your-soft-drinks-industry-levy-return).
What you need to include on your