Find out when and how you need to register for the levy and make changes to your details or registration.
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 do not register when you should
If you register late, HMRC may charge you a penalty, unless you have a reasonable excuse.
If you do not register when you should and you do not 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
- your contact details
- your Government Gateway user ID and password
- 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 user ID and password. If you do not have one, you can create one the first time you register.
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, sign in to the Soft Drinks Industry Levy service.
HMRC will process your changes within 15 working days.
If you do not 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, sign in to the Soft Drinks Industry Levy service.