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Statutory guidance

Income belonging to others — statutory return (IBO-01)

Use this template to send your IBO-01 return to HMRC if you receive a statutory notice for income belonging to others.

Updates to this page

From:
HM Revenue & Customs
Published:
21 November 2013
Last updated:
24 June 2026
Show all updates

  1. The IBO-01 return template has been updated and new guidance provided on how to complete it.

  2. The income belonging to others return template has been updated.

  3. The income belonging to others return template has been updated.

  4. The income belonging to others return template has been updated.

  5. The income belonging to others return template has been updated.

  6. Return template has been updated.

  7. Return template and example have been updated.

  8. The guidance, template and example have been updated.

  9. First published.

Documents

Income belonging to others return template (IBO-01)

MS Excel Spreadsheet, 29.2 KB

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How to complete the income belonging to others return (IBO-01) spreadsheet

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Details

You need to send HMRC a return:

  • with the information asked for in the notice
  • by the date given in the notice

To create your return you’ll need to use this spreadsheet — we will not accept any other. To do this:

  • download and save the file, if it does not download automatically
  • select ‘Enable Editing’ to enter data
  • fill in all relevant fields

Find out how to submit your statutory return notice.

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