Notes for returns of information under Schedule 23 of the Finance Act 2011, register student exempt (T18A 5FA)
Updated 17 August 2016
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This information is now obsolete.
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 in the notice. The notice explains more about this legal obligation and the type of information HMRC require from you.
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
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 please phone HMRC on the number shown in your notice if you need to discuss anything about your notice.
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.
When showing addresses please use the 5 fields provided, showing each part of the address in a separate field (but see below regarding postcodes). For example:
| Address 1 | Address 2 | Address 3 | Address 4 | Address 5 |
|---|---|---|---|---|
| Hillcrest Cottage | Mountain View | Watchgate | Kendal | Cumbria |
| 2 Speyside Avenue | Hillington | Basingstoke | Hants |
Start in the ‘Address 1’ field and leave any unused fields blank, don’t 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 showing the tax year please use the format YYYY/YYYY (for example, 2011/2012).
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.
Contacts
If you need to contact HMRC about your return please use the contact details shown on your notice.