Pay the Soft Drinks Industry Levy (notice 5)

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 the levy by debit or corporate credit card, or by online or telephone banking.

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:

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

You will need this reference number to make any of the following payments.

Online or telephone banking

Use these details to pay by Faster Payments, CHAPS (Clearing House Automated Payment System) or Bacs (Bankers Automated Clearing System).

Sort Code Account number Account name
20-05-17 40204374 HMRC General Business Tax Receipts

Overseas payments

Use these details to pay from an overseas account.

Bank identifier code (BIC) / Swift code Account number (IBAN) Account name
BARCCGB22 GB86BARC20051740204374 HMRC General Business Tax Receipts

Debit or corporate credit card

You can pay online by debit or corporate credit card, but:

  • there’s a non-refundable fee if you pay by corporate credit card
  • you cannot pay by personal credit card

If you pay late

If you’re late paying what you owe you will be charged late payment interest. Late payment interest is calculated on the outstanding levy from the date the amount became due, and payable to the date the amount is actually paid.

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.

Published 1 July 2018
Last updated 17 August 2018 + show all updates
  1. Pay the levy section updated with information about what happens if you pay late.
  2. First published.