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.

Documents

Grants and subsidies return template

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.

Published 3 September 2013
Last updated 24 December 2019 + show all updates
  1. The grants and subsidies return template has been updated.

  2. The grants and subsidies return template has been updated.

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

  4. Return template has been updated.

  5. Return template and example have been updated.

  6. First published.