Notes for returns of information under Schedule 23 of the Finance Act 2011, income belonging to others (T13 1FA)
The notice explains more about this legal obligation and the type of information HMRC require from you.
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This information is now obsolete. Please read Notes for returns of information under Schedule 23 of the Finance Act 2011, income belonging to others (T13 5FA) for further information.
If you 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, by the date given.