TC09583 - [2025] UKFTT 00865 (TC)

The Appellant completed online SDIL returns. We were provided with the confirmation of return submission for 12/18 which showed as follows:

“ Return sent

You do not owe anything

What you need to do next

You do not need to do anything else.

We will take the payment from your Soft Drinks Industry Levy account shortly.

Your next return will be for January to March 2019. You must send this return and make any payments by 30 April 2019.

…

Details of your return

Activity Band Litres Levy

Own brands packaged at your Low 0 £0.00

own site High 0 £0.00

Contract packed at your own site Low 0 £0.00

High 0 £0.00

Contract packed for registered Low 0 £0.00

Small producers High 0 £0.00

Brought into the UK Low 0 £0.00

High 106,998 £25,679.52

Brought into the UK from Low 0 £0.00

small producers High 0 £0.00

Exported Low 84,518 -£15,213.24

High 62,071 -£14,897.04

Lost or Destroyed Low 0 £0.00

High 0 £0.00

Subtotal -£4,430.76

Balance Brought forward +£0.00

Total -£4,430.76

The relevant parts of the Entitlement Decision are:

“… I note that you have amended your SDIL returns for the periods ending December 2019, March 2020, June 2020, September 2020 and December 2022 to remove wrongly claimed tax credits. However, your SDIL returns for the periods ending December 2018, March 2019, June 2019 and September 2019 remain incorrect as you have claimed tax credits to which you were not entitled.

This letter is to notify you of HMRC’s decision that you are not entitled to claim tax credits for periods ending December 2018, March 2019, June 2019 and September 2019.

HMRC has assessed the amounts due from you for periods December 2018, March 2019 and September 2019 under paragraph 4, Schedule 8, Part 1 FA 2017.

HMRC has also assessed the amounts due from you for periods December 2019, March 2020, December 2020, March 2021 and December 2021 because the levy due on the soft drinks imported in those periods was not paid due to the claims for tax credits to which you were not entitled being on your account.”

The letter then offered a statutory review.

The Assessments provided:

“Notice of assessments – Soft Drinks Industry Levy (SDIL)

These are assessments to Soft Drinks Industry Levy (SDIL) under Schedule 8 of the Finance Act 2017. Payment of these assessments is due under Part 2 of the Finance Act 2017.

I have enclosed a letter explaining the reason for the assessments.

…

The amount(s) we have assessed are shown in the table below.”

The table provided:

The Assessments also offered a statutory review.