Guidance

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 by Direct Debit, online or telephone banking or by card.

Pay now

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 in:

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.

How much time to allow

Make sure you pay HMRC by the deadline or you may have to pay a penalty and interest.

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

Payment method Time to allow
Direct Debit 3 working days
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 falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it, unless you’re paying by Faster Payments (online or telephone banking).

Direct Debit

Use your HMRC online account to set up a Direct Debit. You can also use it to:

  • change or cancel your Direct Debit
  • view the date HMRC will collect your payment

You’ll need to set up the Direct Debit 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.

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.

Online or telephone banking, CHAPS or Bacs

Use these details to pay by Faster Payments, CHAPS or Bacs.

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
BARCGB22 GB86BARC20051740204374 HMRC General Business Tax Receipts

Debit or corporate credit card

You can pay online.

There is a non-refundable fee if you pay by corporate credit or corporate debit card.

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

You cannot pay by personal credit card.

If you do not submit your return or pay in time

You’ll be charged penalties if you do not submit your return or pay the levy in time. Find out more about Soft Drinks Industry Levy penalties.

You’ll also be charged interest on late payments. 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 2 October 2020 + show all updates
  1. Information about a non-refundable fee for corporate debit cards being introduced from 1 November 2020 has been added.

  2. Direct Debit has been added as payment method for the Soft Drinks Industry Levy.

  3. Welsh translation has been added.

  4. Information about how much time to allow for your payment to reach HMRC has been added.

  5. The Bank Identifier Code (BIC) for overseas payments has been updated.

  6. Pay the levy section updated with information about what happens if you pay late.

  7. First published.