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This tax information and impact note deals with the movement of soft drinks between the UK and the Isle of Man liable to the Soft Drinks Levy.
Find out if you need to register, report and pay the levy if you’re involved in bringing liable drinks into the UK.
Find out if you can claim a Soft Drinks Industry Levy credit for exported drinks, and what evidence you need to get and keep.
Find out how and when to register a warehouse that you use to store drinks liable to the Soft Drinks Industry Levy, to delay when the levy becomes due.
Use this online service to submit a return.
This research was commissioned to help develop the Soft Drinks Industry Levy.
Sign in to change your details, correct an error in a return, and cancel your registration.
Find out when and how to register for the levy.
Find out about penalties for registering, submitting returns, inaccuracies and paying the levy late, and how to appeal a penalty.
Use the online form or call HMRC to get help with the Soft Drinks Industry Levy, including general enquiries, registering warehouses and changing your details
This technical consultation seeks comments on two draft statutory instruments regarding the Soft Drinks Industry Levy.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
What you need to include in your Soft Drinks Industry Levy return, how to correct an error in a previous return and what records to keep.
A quality report on the Soft Drinks Industry Levy Statistics which contains annual statistics and analysis on liabilities and receipts in the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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