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

»Ê¹ÚÌåÓýapp 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.

»Ê¹ÚÌåÓýapp due date for an amount of SDIL is 30 days after the end of the accounting period.

»Ê¹ÚÌåÓýapp 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