Statutory guidance

Notes for returns of information under Schedule 23 of the Finance Act 2011 register student exempt (T18A 1FA)

This publication was withdrawn on 17 August 2016

This information is now obsolete.

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


This information is now obsolete.

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.