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

Pay now

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

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:

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.