The Soft Drinks Industry Levy Regulations 2018

Content of returns

22.—(1) The Commissioners must prescribe the matters to be included in a return, in addition to the information required under regulation 15(10).

(2) The matters—

(a) must include—

(i) the total amount of soft drinks industry levy payable in respect of the accounting period in respect of which the return is made; and

(ii) the method for payment, which may be electronic, subject to such exceptions as may be prescribed; and

(b) may include—

(i) any or all of the other information required to be included in an account;

(ii) the information required in relation to corrections required to a previous return; and

(iii) a declaration by the liable person that the matters stated in the return are true and accurate.

(3) The Commissioners may prescribe that a digital facility provided by the Commissioners must be used for the calculation of the amount of soft drinks industry levy shown in the return, subject to such exceptions as they may prescribe.