CH155505 | Penalties for failure to pay on time: rules for specific taxes: Soft Drinks Industry Levy (SDIL): overview

The penalty rules for failure to pay Soft Drinks Industry Levy (SDIL) in full and on time start for payments due on or after 6 April 2018.

HMRC allowed a period of time (known as a soft landing period) in which late payment penalties would not be charged. As a result, late payment penalties will only be charged for periods ending December 2019 or later.

To decide whether a person is liable to a penalty you need to know the due date and the penalty date.

The due date for an amount of SDIL is 30 days after the end of the accounting period.

The penalty date is the day after the due date.

A person is liable to

• an initial penalty if an amount of SDIL is unpaid at the penalty date, and

• two further penalties if an amount remains unpaid 5 and 11 months after the penalty date.

FA09/SCH56

FA17/Section 52