Distinction between SL and HL

From IB Physics, Biology, and Chemistry Guide (First Assessment 2016):

Group 4 students at standard level (SL) and higher level (HL) undertake a common core syllabus, a common internal assessment (IA) scheme and have some overlapping elements in the option studied. They are presented with a syllabus that encourages the development of certain skills, attributes and attitudes, as described in the “Assessment objectives” section of the guide.

While the skills and activities of group 4 science subjects are common to students at both SL and HL, students at HL are required to study some topics in greater depth, in the additional higher level (AHL) material and in the common options. The distinction between SL and HL is one of breadth and depth.