Guidance

Soft Drinks Industry Levy late filing and late payment penalties

Find out about penalties you'll have to pay for filing your Soft Drinks Industry Levy (SDIL) return late, and not paying your levy on time.

You must submit your Soft Drinks Industry Levy (SDIL) return and pay the levy within 30 days of the end of the reporting period. The reporting periods are June, September, December and March.

You’ll be charged penalties if you do not.

Late filing penalties

You’ll be charged a £100 penalty the first time you file a return late, or if you file 4 returns on time and then file the next return late.

If you file a:

  • second late return within 12 months of the previous late return you’ll be charged a penalty of £200
  • third late return within 12 months of the previous late return you’ll be charged a penalty of £300
  • fourth late return within 12 months of the previous late return you’ll be charged a penalty of £400

If your last late filing penalty was £400, and you file a late return again with the next 12 months of your most recent late return you‘ll be charged a £400 penalty.

If you have not filed a return after:

  • 6 months from the day after it was due you’ll be charged a further penalty of either 5% of the liability for the return period, or £300 - whichever is greater

  • 12 months from the day after it was due you’ll be charged a further penalty of either 5% of the liability for the return period, or £300 - whichever is greater

If we believe you have deliberately withheld information that would have helped us assess your SDIL liability we may increase the 12 months penalty to up to 100% of your liability.

Late payment penalties

If you do not pay the full amount of SDIL due within 30 days of the end of each reporting period you’ll be charged a penalty of 5% of the outstanding amount.

If you have not paid the levy after:

  • 5 months from the day after the payment is due you’ll be charged a further penalty of 5% of the outstanding amount

  • 11 months from the day after the payment is due you’ll be charged a further penalty of 5% of the outstanding amount

If you do not agree with a penalty

You can appeal against a penalty if you do not agree with it.

You may not have to pay some or all of a penalty if we agree you had a reasonable excuse for not filing your return, or paying your levy on time.

Published 2 May 2019