Statutory guidance

Notes for returns of information under Schedule 23 of the Finance Act 2011, grants and subsidies (T18A 5FA)

If you have received a notice under the above legislation you are legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice by the date given.


The notice explains more about this legal obligation and the type of information HMRC require from you.