Guidance

Notes for returns of information under Schedule 23 of the Finance Act 2011, housing benefit (T18A 1FA)

Updated 17 August 2016

This guidance was withdrawn on

Sending your return to HMRC

You must send your return to HMRC on a spreadsheet using the template below, follow the guidance notes below and in the comments boxes linked to the headings on the template.

When you have opened the template save it to your computer hard drive before you start to compile your return.

To use the template

Open the spreadsheet template

Save the spreadsheet to your computer using the filename shown in your notice.

Use the saved spreadsheet to compile your return. Follow the guidance below and in the yellow comments boxes on the spreadsheet template.

Open an example of a completed return

Submission methods

After you have compiled your return you must send it to HMRC by the date shown in your notice using one of the following methods:

Secure Electronic Transfer (SET)

This is a secure online submission method through which you can send your spreadsheet return, note that to use SET you will need to buy a security certificate from an external provider - (further details on SET).

By email

As ordinary email is not secure HMRC do not recommend using it to send your return, however if you do wish to use email they recommend that you take steps to protect your data in transit as HMRC is not responsible for your return until they receive it - HMRC cannot download decryption software to open your return.

If you are a public sector organisation you may have an email system that uses the Government Connect Secure Extranet known as GCSx, GSx or GSI, sending your return to HMRC using this type of email is secure and you should not need to apply any additional protection to your return, don’t password protect attachments when using the Government Connect Secure Extranet as this will cause HMRC’s firewall to block your email.

HMRC’s email address is shown in the letter accompanying your notice, don’t use this email address for general enquiries as it is only monitored for returns, instead phone HMRC on the number shown in your notice if you need to discuss anything about it.

On computer disk (CD)

You can save your return to a CD and post it with your declaration, HMRC is only responsible for the security of the data once they receive it so recommend that you consider taking steps to secure the data in transit.

Compiling your spreadsheet return

Confine your return to a single worksheet in a Microsoft Excel workbook, don’t use multiple tabs.

Retain the headings shown on the template, the order of columns is important so follow the template. Don’t insert additional columns or delete any, if you do not have data to put into a column leave it blank.

Do not use commas in any part of the address.

Enter the postcode in the dedicated column provided.

Don’t use ‘lowercase l’ for 1 or ‘capital O’ for zero. When entering numbers use the digits 0 to 9 only and use a full stop as the decimal point where appropriate, don’t include commas, spaces or currency symbols within figures.

When entering dates use the format DD/MM/YYYY (for example, 4 October 2010 should be entered as 04/10/2010).

If your return exceeds 65,000 rows on a spreadsheet, split your return into separate spreadsheets, none of which should exceed 65,000 rows. Then send individual spreadsheets rather than use multiple tabs in a single spreadsheet.

Currency codes

The template needs you to enter a code for each amount to identify the appropriate currency. These currency codes are recognised internationally, commonly used currency codes are:

  • UK sterling - GBP
  • Euro - EUR
  • United States dollar - USD
  • Canadian dollar - CAD
  • Australian dollar - AUD

Full list of currency codes

If the currency code column in your return is blank HMRC will assume that the amounts are in UK sterling.

Contacts

If you need to contact HMRC about your return use the contact details shown on your notice.