Statutory guidance

Grants and subsidies - statutory return (GAS-01)

Use this spreadsheet to send information about grants and subsidies if you receive a statutory notice from HMRC.

• From: HM Revenue & Customs
• Published: 3 September 2013
• Last updated: 24 December 2019
  Show all updates

  1. 24 December 2019

     The grants and subsidies return template has been updated.

  2. 29 June 2018

     The grants and subsidies return template has been updated.

  3. 6 April 2018

     Grants and subsidies return template replaced and the Grants and subsidies return example deleted.

  4. 27 April 2017

     Return template has been updated.

  5. 14 December 2016

     Return template and example have been updated.

  6. 3 September 2013

     First published.

Documents

Grants and subsidies return template

MS Excel Spreadsheet, 50.2 KB

Details

You’re legally obliged to send HMRC a return giving the information asked for in the notice.

You’ll need to send the information by the date specified.

The notice you receive explains more about this legal obligation and what HMRC need from you.

You can use this template to send your information to HMRC.

Get more help on completing your return.