UK HMRC has published guidance on the registration and return requirements for the new Soft Drinks Industry Levy that will apply from 6 April 2018. The levy generally applies for packaged drinks that contain at least 5 grams (g) of added sugar per 100 milliliters (ml) in its ready to drink or diluted form, subject to certain other conditions and exemptions. The levy rate is 18p per liter if the drink has 5g of sugar or more per 100ml and 24p per liter if the drink has 8g of sugar or more per 100ml. Returns and payment are made on...