Statutory guidance
How to complete the registers return
Use the guidance to help complete the registers return (RLA-02) spreadsheet if you receive a statutory notice from HMRC.
Documents
Details
You need to send HMRC a return:
- with the information asked for in the notice
- by the date given in the notice
To create your return you’ll need to use this spreadsheet — we will not accept any other. To do this:
- download and save the file, if it does not download automatically
- select ‘Enable Editing’ to enter data
- fill in all relevant fields
Updates to this page
Published 14 January 2013
Last updated 4 November 2025
show all updates
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The registers return template has been updated and new guidance provided to complete it.
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The registers return template has been updated.
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The registers – statutory return (RLA-02) template has been updated.
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Register return template replaced and the Register return example deleted.
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Return template has been updated.
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Return template and example have been updated.
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First published.