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CH155509 | Penalties for failure to pay on time: rules for specific taxes: Soft Drinks Industry Levy (SDIL): penalties - failure to pay all or part of amounts due – total penalties

From HM Revenue & Customs · Compliance Handbook

The overall penalties for the chargeable period are the total of

  • any initial penalty - 5% on SDIL unpaid at the penalty date, see CH155507,

  • any 5 month further penalty - 5% on SDIL unpaid 5 months after the penalty date, see CH155508, and

  • any 11 month further penalty - 5% on SDIL unpaid 11 months after the penalty date.

FA09/SCH56

FA17/Section 52