Change description : 2026-07-08 14:58:00: Information about claiming credits between 1 April 2025 and 1 April 2026 has been updated. [Guidance and regulation]
Use this service to submit your Soft Drinks Industry Levy return if you’re registered for the levy. After you’ve submitted the return, you’ll need to pay any levy due.
YouWhen shouldsubmitting notreturns useareturnending after 1 April 20252025, todo claimnot creditsinclude forany levycredits accountedrelating forto orlevy paid inor returnsaccounted endingfor onat ora beforeprevious 31year’s Marchrates. 2025.This could result in an incorrect claim. To claim these credits, read the section ‘Claiming credits following 1 April 2025 rateand change’1 inApril 2026 rate changes’ in Soft Drinks Industry Levy returns and records (notice 2).
You’ll need the Governmentsign Gatewayin userdetails IDandpasswordyou used when you registered for the levy. If you do not already have sign in details, you’ll be able to create them.
If you’re registered for the levy and have nothing to report for a period, you should submit a nil return, unless you’re only registered as a small producer. If you do not submit your return when you should, HMRC can charge you an estimate of what you owe.
You should not use a return ending after 1 April 2025 to claim credits for levy accounted for or paid in returns ending on or before 31 March 2025. This could result in an incorrect claim. The guidance has been updated to explain how to claim these credits.
4 July 2025
You cannot claim credits using the online service for returns ending on or before 31 March 2025. The guidance has been updated to explain how to claim credits for this period.
17 August 2018
Information on nil returns added to Before you start section.