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.

When to pay

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

The time you need to allow depends on how you pay.

Payment method	Time to allow
Direct Debit	3 working days
Approve a payment through your online bank account	Same or next day
Faster Payments (online or telephone banking)	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 the end of the previous working day.

If you do 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)

What you need

After you registered for the levy, HMRC will have sent you a 15-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.

If you use an incorrect reference number:

• there will be a delay in the payment being allocated correctly
• you will receive a payment reminder

If you need to pay a Soft Drinks Industry Levy penalty

You’ll need to give your 14-character charge reference number, starting with an X, to make a payment. This will be different to the one you use to pay your Soft Drinks Industry Levy. You can find it on the letter we sent you about your penalty.

Pay online

You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

You will be directed to sign in to your online or mobile banking account to approve your payment.

The payment is usually instant but sometimes it takes up to 2 hours to show in your account.

You can select a date to pay, as long as it’s before your payment is due.

Alternatively, you can make a full payment online using a card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.

Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).

You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.

Pay now

Pay by Direct Debit

Allow 10 working days for HMRC to set up a Direct Debit. If it will not be set up in time, you’ll need to use another payment method.

You will need your 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.

Once you’ve set up the Direct Debit

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.

Pay by bank transfer

If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.

If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.

We recommend you check the maximum transaction limit set by your bank.

Account details to use if your account is in the UK

Use the following details to make a payment if your account is in the UK:

• sort code — 20 05 17
• account number — 40204374
• account name — HMRC General BT Receipts

Account details to use if your account is overseas

Use the following details to make payment if your account is overseas.

• account number (IBAN) — GB86BARC20051740204374
• bank identifier code (BIC) — BARCGB22
• account name — HMRC General BT Receipts

You must make all payments in sterling (GBP). Your bank may charge you if use any other currency.

If needed, you can provide your bank with the following HMRC banking address:

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.