Pay the Soft Drinks Industry Levy (notice 5)

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.

PayWhen theto levypay

UnderYou regulationsmust 20(3)submit your return and 22pay any levy due within 30 days of the Softend Drinksof Industryeach Levyreporting Regulationsperiod.

The 2018,time thisyou sectionneed hasto forceallow ofdepends law.on how you pay.

You

Payment canmethod	Time payto byallow
Direct bankDebit	3 account,working Directdays
Approve Debit,a payment through your online bank account	Same or next day
Faster Payments (online or telephone bankingbanking)	Same or next day
CHAPS	Same or next day
Bacs	3 working days
Debit or corporate credit card	Same or next day

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

If Payyou nowdo not pay by the deadline you may need to pay:

• a Soft Drinks Industry Levy penalty

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

Before

What you pay

need

After you registered for the levy, HMRC will have sent you a 15-digit15-character payment reference number, starting with an X. You’ll need this to make any payments.

If you registered online, you can find it in:

• your HMRC online account — you’ll need the Government Gateway user ID and password you used when you registered

• the confirmation email you received after you registered

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

YouIf willyou needuse thisan incorrect reference numbernumber:

• there towill makebe anya ofdelay in the followingpayment payments.

  Howbeing muchallocated timecorrectly

• you towill allowreceive a payment reminder

Pay online

MakeYou surecan you pay HMRCby approving a payment through your online bank account by selecting the deadline‘pay orby youbank mayaccount’ haveoption.

You’ll toneed payyour 15-character apayment reference starting penaltywith and interest.X.

TheYou timewill yoube needdirected to allowsign dependsin onto howyour youonline pay.or mobile banking account to approve your payment.

Payment The method	Timepayment tois allow
Directusually Debit	3instant workingbut days
Approvesometimes ait paymenttakes throughup to 2 hours to show in your onlineaccount. Alternatively, bankyou account	Samecan ormake nexta day
Fasterfull Paymentspayment (onlineonline orusing telephonea banking)	Samecard. orThere nextis day
CHAPS	Samea ornon-refundable nextfee day
Bacs	3if workingyou days
Debituse ora corporate credit card	Same or nextdebit day

card. You cannot pay by personal credit card.

IfYour thepayment deadlinewill fallsbe accepted on athe weekenddate oryou make it and not the date it reaches HMRC’s account (including weekends and bank holiday,holidays).

You must make sure the details you enter match those held by your paymentbank reachesor HMRCcard onprovider. For example, the lastbilling workingaddress dayshould beforematch it,the unlessone you’reyour payingcard byis Fastercurrently Paymentsregistered (onlinewith.

orPay telephonenow banking).

Pay by Direct Debit

UseAllow your10 HMRCworking onlinedays accountfor HMRC to set up a Direct Debit. YouIf can also use it to:

• changewill ornot cancelbe yourset Directup Debit
• viewin thetime, dateyou’ll HMRCneed willto collectuse youranother payment

method.

You’ll need toyour set15-character uppayment thereference Directnumber Debitstarting with X and bank details.

Ask your bank to collect payment at least 3 working days before your return and payment due date, or it will not be collected. The due date is 30 days after the end of your reporting period.

Set up a Direct Debit online

Use your HMRC online account to set up a Direct Debit. You’ll need the Government Gateway user ID and password you used when you registered.

Set up a Direct Debit by print and post

Complete Direct Debit Instruction form (EEITT15). You’ll need your 15-character payment reference number starting with X and bank details.

Once you’ve set up the Direct Debit,Debit

Payments payments will be automatically collected from your bank account. This is usually 4 days after your return and payment due date. We will send you a message with the exact date and amount after you file.

If you file your levy return late, your payment will usually be taken 4 days after you file the return. The Direct Debit will not collect any interest or penalty charges you owe.

The Direct Debit will not collect return payments over £20 million. If you owe more than this you will need to pay another way.

Approve

Pay aby paymentbank throughtransfer

If youryou onlinepay bankby account

WhenCHAPS you’re(Clearing readyHouse toAutomated pay,Payment startSystem) youror SoftFaster DrinksPayments, Industryyou Levycan submit your payment. Selecton the ‘paysame byor banknext account’day.

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TheWe paymentrecommend isyou usuallycheck instantthe butmaximum sometimestransaction itlimit takesset upby to 2 hours to show in your account.bank.

You’ll

Account need to have your online banking details ready to payuse thisif way

Onlineyour oraccount telephoneis banking,in CHAPSthe or BacsUK

Use thesethe following details to paymake bya Fasterpayment Payments,if CHAPSyour oraccount Bacs.is in the UK:

Sort sort Code	Accountcode number	Account— name
20-05-17	account number — 40204374	account name — HMRC General BT Receipts

OverseasAccount paymentsdetails to use if your account is overseas

Use thesethe following details to paymake frompayment anif overseasyour account.account is overseas.

Bank bank identifier code (BIC) — orBARCGB22 account Swift code	Account number (IBAN)	Account name
BARCGB22	— GB86BARC20051740204374	account name — HMRC General BT Receipts

Debit or corporate credit card

You canmust paymake online.

Thereall ispayments ain non-refundablesterling fee if you pay by corporate credit or corporate debit card.(GBP).

There is no fee if you pay by personal debit card.

You cannot pay by personal credit card.

If youneeded, do not submit your return or pay in time

You’ll be charged penalties if you docan notprovide submit your returnbank orwith pay the levyfollowing inHMRC time.banking Findaddress out more about Soft Drinks Industry Levy penalties.is:

Claim a levy credit

If you’re claiming a levy credit, and the amount is more than what you owe in a reporting period, it may result in a net credit. You will not automatically get a repayment for this credit. It will be carried over to the next reporting period and will reduce the amount you’ll need to pay for that period.

If you believe you will not have to report and pay for any more drinks in the future, contact HMRC to cancel your registration for the levy and claim any net credit due.