Guidance

Register for the Soft Drinks Industry Levy

Find out when and how you need to register for the levy.

When to register

Check if you need to register for the Soft Drinks Industry Levy.

There are different rules about when you need to register for the levy, depending on how and when you handle liable drinks.

You must register within 30 days of the:

  • end of the month in which you packaged liable drinks for someone else
  • date on which you know you’re going to package liable drinks for someone else in the next 30 days
  • end of the month in which the levy becomes due on drinks brought into the UK
  • date on which you know the levy will become due on drinks brought into the UK
  • end of the month if you’ve produced over one million litres of liable drinks in the past 12 months (including any liable drinks produced before 6 April 2018)
  • date on which you know that in the next 30 days you’ll produce over one million litres of liable drinks in the past 12 months (including any liable drinks produced before 6 April 2018)

If you need to register under more than one of these rules, you must register at the earliest date. You only need to register once.

If you don’t register when you should

If you register late, HMRC may charge you a penalty, unless you have a reasonable excuse.

If you don’t register when you should and you don’t have a reasonable excuse, you’ll be committing an offence. If convicted, you could face:

  • a prison term of no more than 12 months (6 months in Northern Ireland)
  • both, or whichever is greater of:
    • a fine not exceeding £20,000
    • 3 times the amount of potential levy lost

What you need

You’ll need:

  • your contact details
  • your Government Gateway account
  • your business’s unique taxpayer reference (known as a ‘UTR’) and postcode
  • the amount, in litres and at each band, of any liable drinks that you’ve produced over the last 12 months
  • the amount, in litres and at each band, of any liable drinks that, over the next 12 months:
    • you’ll package for your own brand, or brands you have the rights to
    • you’ll package for your customers
    • you’ll have packaged for you by someone else
    • you’ll sell under your brand
    • are brought into the UK and you’ll need to report for the levy
  • the address of any UK packaging sites where you package liable drinks
  • the addresses of any UK premises you want to nominate as registered warehouses

How to register

To register for the Soft Drinks Industry Levy, you need to have a Government Gateway account. If you don’t have an account, you can create one the first time you register.

Service availability

HMRC services may be slow during busy times. Check if there are any problems with this service.

What happens next

We’ll send you a reference number. You’ll need it to report drinks and pay the levy.

Change your details

To change your details, including changes to registered warehouses, contact HMRC.

You’ll be able to do this online from May 2018.

If you don’t change your registration details when you should, HMRC may charge you a penalty, unless you have a reasonable excuse.

Cancel your registration

You need to tell HMRC you want to cancel your registration for the levy if you’re no longer required to be registered. You can request that your registration is cancelled from either the date you make the request, or a future date.

To cancel your registration, contact HMRC.

You’ll be able to do this online from May 2018.

Published 3 April 2018
Last updated 11 April 2018 + show all updates
  1. Page has been updated with more information about how to change your details or cancel your registration.
  2. You can now register for the Soft Drinks Industry Levy. This page has been updated with the link to the registration service.
  3. First published.