Pay the Soft Drinks Industry Levy (notice 5)
How to pay the Soft Drinks Industry Levy, Soft Drinks Industry Levy penalty, or claim a levy credit.
When to pay
You must submit your return and pay any levy due within 30 days of the end of each reporting period.
This is set out by Regulations 20(3) and 22 of the Soft Drinks Industry Levy Regulations 2018 which have force of law.
You’ll find out how much you have to pay when you submit your return.
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
If you do not pay by the deadline you may be charged:
- the Soft Drinks Industry Levy penalty
- late payment interest on the outstanding amount (from the date the levy became due until it is paid)
- both the Soft Drinks Industry Levy penalty and late payment interest
What you need
You need your 15 character reference number starting with an X.
You can find this on either:
- your HMRC online account — you’ll need the Government Gateway user ID and password you used when you registered
- the confirmation email you received after you registered
If you did not register online, you can find it on your registration certificate.
If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
If you need to pay a Soft Drinks Industry Levy penalty
You’ll need to give your 14-character charge reference number, starting with an X, to make a payment. This will be different to the one you use to pay your Soft Drinks Industry Levy.
You can find it on the letter we sent you about your penalty.
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- Direct Debit
- debit or corporate credit card
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
You’ll need to have your online banking details ready to pay this way.
The payment is usually instant but can take up to 2 hours to show in your bank account.
You can select a date to pay, as long as it’s before your payment is due.
Check your account to make sure that the payment has gone out on the correct day. If the payment has not gone out as expected, speak to your bank.
Paying online by Direct Debit
Set up a Direct Debit through your HMRC online account.
You’ll need the Government Gateway user ID and password you used when you registered for the account.
You can also use it to:
- change or cancel your Direct Debit
- view the date HMRC will collect your payment
The Direct Debit will not collect return payments over £20 million. If you owe more, you will need to pay another way.
Paying your bill automatically
HMRC will automatically collect the payment from your bank account based on the amount in your return. You’ll only need to set the Direct Debit up once.
Set it up at least 4 working days before your payment due date.
The payments will show on your bank statement as ‘HMRC SDDS’.
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 your return.
If you file your return late, your payment will usually be taken 4 days after you file the return. The Direct Debit cannot collect any interest or penalty charges you owe.
Paying by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 10
- account number — 12529599
- account name — HMRC General Business Tax Receipts
Account details to use if your account is overseas
Use the following details to make payment if your account is overseas.
- account number (IBAN) — GB86 BARC 2005 1740 2043 74
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC General Business Tax Receipts
You must make all payments in sterling (GBP). Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP
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.
Updates to this page
Last updated 16 September 2024 + show all updates
-
The payment details used to pay by bank transfer have been updated.
-
The 'paying online through your bank account' section has been updated.
-
Added translation
-
Pay by one off Direct Debit information has been removed. Links to set up a Direct Debit have been added.
-
Guidance has been added about when you can select a date to pay when you pay online.
-
Information added on the details you need to pay a Soft Drinks Industry Levy penalty. You can no longer set up a Direct Debit by print and post so this has been removed.
-
Added translation
-
The account name for online or telephone banking, CHAPS or Bacs and overseas payments has been updated.
-
Information about how to approve a payment through your online bank account has been added.
-
Information about a non-refundable fee for corporate debit cards being introduced from 1 November 2020 has been added.
-
Direct Debit has been added as payment method for the Soft Drinks Industry Levy.
-
Welsh translation has been added.
-
Information about how much time to allow for your payment to reach HMRC has been added.
-
The Bank Identifier Code (BIC) for overseas payments has been updated.
-
Pay the levy section updated with information about what happens if you pay late.
-
First published.