Statutory guidance

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

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

This publication was withdrawn on

This information is now obsolete.



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.

Published 9 March 2013
Last updated 17 August 2016 + show all updates
  1. This information is now obsolete and has been withdrawn.
  2. First published.