Commentary

V23.210 Pay the Soft Drinks Industry Levy (notice 5)

Part V23 Soft drinks industry levy

V23.210 Pay the Soft Drinks Industry Levy (notice 5)

V23.210 Pay the Soft Drinks Industry Levy (notice 5)

13 July 2020

Find out how to pay the levy or claim a levy credit.

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

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

Pay the levy

Under regulations 20(3) and 22 of the Soft Drinks Industry Levy Regulations 2018, this section has force of law. You can pay by Direct Debit, online or telephone banking or by card.

Before you pay

After you registered for the levy, HMRC will have sent you a 15-digit reference number, starting with an X.

If you registered online, you can find it:

  1.  

    •     your HMRC online account

  2.  

    •     the confirmation email you received after you registered

If you did not register online, you can find it on your registration certificate.

You will need

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