Collection

Statutory notice guides

The templates and guidance in this collection explain how you should complete your return and give examples for you to follow.

The Centre for National Information (CNI) is part of HM Revenue and Customs (HMRC) and regularly issues statutory notices to the owners of certain types of information, asking them to send a return with the relevant details. These information holders have a legal obligation to provide the data requested.

Find guidance on reporting information returns

Get help with template completion and spreadsheet submissions

Use this guidance to help you complete your return template and send it to HM Revenue and Customs.

Find reporting templates and spreadsheets

These documents are for sending information returns under Schedule 23 of the Finance Act 2011 or Section 887 of the Income Tax Act 2007.

  1. Business rates – statutory notice (BR-01)

    • Statutory guidance
  2. Credit unions - statutory return (CU-01)

    • Statutory guidance
  3. Fees and commissions - statutory notice (FAC-01)

    • Statutory guidance
  4. Fees and commissions entertainment - statutory return (FAC-02)

    • Statutory guidance
  5. Fees and commissions entertainment agent - statutory return (FAC-03)

    • Statutory guidance
  6. Grants and subsidies - statutory return (GAS-01)

    • Statutory guidance
  7. Grants and subsidies housing benefit - statutory return (GAS-02)

    • Statutory guidance
  8. Houses in multiple occupation – statutory return (HMO-01)

    • Statutory guidance
  9. Income belonging to others - statutory return (IBO-01)

    • Statutory guidance
  10. Licences and approvals – statutory notice (RLA-01)

    • Statutory guidance
  11. Payments of interest, dividends, bonuses or other sums (RS-01)

    • Statutory guidance
  12. Registers – statutory return (RLA-02)

    • Statutory guidance
  13. Rents and other payments arising from land – statutory return (ROPL-01)

    • Statutory guidance
  14. Shares and securities – statutory return (SEC-01)

    • Statutory guidance
  15. Tangible moveable property - statutory return (TMP-01)

    • Statutory guidance
Published 1 January 2014