天美影院

Who should register

Check if you need to register for the Soft Drinks Industry Levy.

When to register

There are different rules about when you need to register for the levy, depending on how and when you handle liable drinks.

You must register within 30 days of the:

• end of the month in which you packaged liable drinks for someone else
• date on which you know you鈥檙e going to package liable drinks for someone else in the next 30 days
• end of the month in which the levy becomes due on drinks brought into the UK
• date on which you know the levy will become due on drinks brought into the UK
• end of the month if you鈥檝e produced over one million litres of liable drinks in the past 12 months (including any liable drinks produced before 6 April 2018)
• date on which you know that in the next 30 days you鈥檒l produce over one million litres of liable drinks in the past 12 months (including any liable drinks produced before 6 April 2018)

If you need to register under more than one of these rules, you must register at the earliest date. You only need to register once.

If you do not register when you should

If you register late, HMRC may charge you a penalty, unless you have a reasonable excuse.

If you do not register when you should and you do not have a reasonable excuse, you鈥檒l be committing an offence. If convicted, you could face:

• a prison term of no more than 12 months (6 months in Northern Ireland)
• both, or whichever is greater of:
  • a fine not exceeding 拢20,000
  • 3 times the amount of potential levy lost

What you鈥檒l need

You鈥檒l need:

• your business鈥檚 Unique Taxpayer Reference (UTR) and postcode
• the address of any UK packaging sites where you package liable drinks
• the addresses of any UK premises you want to nominate as registered warehouses
• the amount, in litres and at each band, of any liable drinks that you鈥檝e produced over the last 12 months
• the amount, in litres and at each band, of any liable drinks that, over the next 12 months:
  • you鈥檒l package for your own brand, or brands you have the rights to
  • you鈥檒l package for your customers
  • you鈥檒l have packaged for you by someone else
  • you鈥檒l sell under your brand
  • are brought into the UK and you鈥檒l need to report for the levy

How to register

To register for the Soft Drinks Industry Levy, you need to have a Government Gateway user ID and password. If you do not have a user ID, you can create one for your business when you register.

After you鈥檝e registered

We鈥檒l send you a reference number. You鈥檒l need it to report drinks and pay the levy.

When you鈥檙e registered, you can sign in to your Soft Drinks Industry Levy account to manage your account and change your details.