If you are a packager or producer of soft drinks which are liable for the Soft Drink Industry Levy (SDIL) you need to submit your first return by 30 July 2018.
Anyone who packages or produces liable drinks, or brings liable drinks into the UK, needs to submit a return on the liable soft drinks they have been involved with to HM Revenue and Customs (HMRC) every quarter.
We understand this is a new process for businesses, so want to make sure everyone who needs to make their first return by 30 July knows exactly what they need to do.
You will need to register with us to make a return – after you register we will send you a reference number you can use to submit your returns online and make your payments.
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 – which means 30 July is the date for the first reporting period in June.
If you are 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.
Those who are unsure whether they need to register their businesses should visit our online guidance. Any business which owns the brand of a liable drink, produces liable drinks under another brand, or packages liable drinks for someone else will need to sign up.
Returns are now open and have been since 1 July. All businesses need to do is complete the online form and pay what money they owe.
You will need to include how many litres of liable drinks your business has been involved with in the reporting period and how many were: packaged for yourself or someone else (not including amounts packaged for small producers); packaged for each small producer, including their SDIL registration number; brought into the UK (not including those produced by small producers); or brought into the UK from small producers.
Any drinks which were exported, are expected to be exported, or were lost and destroyed, will be eligible for levy credit for your business.
