SDIL PRODUCT-SCOPE AND FORMULATION EVIDENCE WORKSHEET Blank editorial template v1.1 | 20 September 2026 | UK Not an HMRC form, tax calculator, formula recommendation or signed classification. Use one copy per SKU/recipe version. Keep current rules separate from 2028 proposals. Enter UNKNOWN for missing evidence; never treat a blank as zero. A. PRODUCT AND REVIEW IDENTITY Product / SKU: ____________________ Recipe version / effective date: ____________________ Brand / packager / importer (identify roles separately): ____________________ Reviewer / role / review date: ____________________ Target market and supply route: ____________________ Format (packaged RTD / dilution / machine concentrate / powder / open cup / other): ____________________ Package and retail-dispensing description: ____________________ Prepared-drink instructions and final-volume basis: ____________________ Alcohol content and evidence: ____________________ Intended event / date / reason it may be chargeable (professional review): ____________________ B. FINISHED-PRODUCT EVIDENCE Total sugars (g/100ml prepared drink), method, date, attachment: ____________________ Qualifying milk (ml/100ml prepared drink), definition basis, attachment: ____________________ Cream / creamer recorded separately: ____________________ Calcium (mg/100ml) and evidence for the current milk-substitute exemption; do not assume this is a 2028 eligibility condition: ____________________ Milk-like uses / consistency / carbonation evidence: ____________________ Fermented milk quantity and any liquids added to improve drinkability: ____________________ Dilution / dispensing-machine instructions and related supplied concentrates: ____________________ Other potentially relevant product exclusions: ____________________ C. INGREDIENT RECORD — DUPLICATE THIS BLOCK FOR EVERY INGREDIENT Ingredient / supplier / specification version: ____________________ Full compound-ingredient breakdown and carrier: ____________________ Amount (g per 100ml prepared drink; record any separate ml basis): ____________________ Supply form (liquid / dry / concentrated / other): ____________________ Total sugar content, units and evidence: ____________________ Lactose content, units and evidence: ____________________ Core plant source / additional sugar-contributing plant ingredient: ____________________ Separately added lactose / galactose / syrup / other sugar: ____________________ Milk or milk-derived source and supporting definition: ____________________ Lactase addition / hydrolysis / recombination / reconstitution process: ____________________ Whey form, processing details and allowance question requiring clarification: ____________________ Specification / batch analysis / nutrition / process attachment IDs: ____________________ Unknowns, supplier clarification required, owner and due date: ____________________ D. CURRENT-RULE REVIEW — DO NOT USE THE PLANNED THRESHOLD HERE Official source URL / section / checked date / operative version: ____________________ Product conditions and applicable exemption considered: ____________________ Provisional scope reasoning (not a computed tax amount): ____________________ Registration / business relief / liable-person review, separate from product scope: ____________________ Reviewer / evidence gaps / professional sign-off reference: ____________________ E. 2028 PLANNING — PROPOSALS, NOT A CURRENT RULE Draft / policy / enacted status actually verified: ____________________ Official source URL / section / checked date: ____________________ Planned event date / commencement provision requiring recheck: ____________________ Milk-substitute sugar-source reasoning, including juice/milk mixtures: ____________________ Proposed allowable-lactose evidence (do not assume all lactose qualifies): ____________________ Whey or other disputed interpretation: ____________________ Final legislation / guidance / HMRC or adviser clarification required: ____________________ Decision reserved / review owner / next review trigger: ____________________ F. FORMULATION OPTIONS AND SUPPORTING DOCUMENTS (NO PRE-FILLED PERFORMANCE CLAIMS) Reference recipe / candidate ingredient / reason for comparison: ____________________ Ingredient-use compliance review required: ____________________ Composition documents requested from supplier: ____________________ Formulation performance evidence still needed: ____________________ Attachment inventory, filenames, versions, source and dates: ____________________ Unresolved issue / owner / due date: ____________________ Professional classification approval reference, date and scope: ____________________ Next review trigger (new recipe, new specification, final legislation/guidance): ____________________ SOURCE BASIS HMRC current product guidance: https://www.gov.uk/guidance/check-if-your-drink-is-liable-for-the-soft-drinks-industry-levy HMRC July 2026 proposed changes and evidence categories: https://www.gov.uk/government/publications/changes-to-the-soft-drinks-industry-levy/changes-to-the-soft-drinks-industry-levy-policy-paper Draft text (including unresolved whey qualifications): https://www.gov.uk/government/publications/changes-to-the-soft-drinks-industry-levy/draft-legislation-accessible-version Fields are editorial aids, not a claim that every field is a statutory record requirement.