CH155507 - 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 � initial penalty
A person incurs an initial penalty when they do not pay the SDIL by the due date. »Ê¹ÚÌåÓýappy become liable to the penalty on the penalty date.
»Ê¹ÚÌåÓýapp amount of the initial penalty is 5% of the amount unpaid at the penalty date.
See the example at CH155510.
FA09/SCH56
FA17/Section 52