Collection

Statutory notice guides

Find templates and guidance explaining how you should complete your return, with examples for you to follow.

The Centre for National Information is part of HMRC and regularly sends 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 asked for.

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 HMRC.

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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)
  2. Credit unions - statutory return (CU-01)
  3. Fees and commissions - statutory notice (FAC-01)
  4. Fees and commissions entertainment agent - statutory return (FAC-03)
  5. Grants and subsidies - statutory return (GAS-01)
  6. Grants and subsidies housing benefit - statutory return (GAS-02)
  7. Houses in multiple occupation – statutory return (HMO-01)
  8. Income belonging to others - statutory return (IBO-01)
  9. Licences and approvals – statutory notice (RLA-01)
  10. Registered societies (RS-01)
  11. Registers – statutory return (RLA-02)
  12. Rents and other payments arising from land – statutory return (ROPL-01)
  13. Shares and securities – statutory return (SEC-01)
  14. Tangible moveable property - statutory return (TMP-01)
Published 1 January 2014