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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.

Updates to this page

From:
HM Revenue & Customs
Published:
14 January 2013
Last updated:
4 November 2025
Show all updates

  1. The registers return template has been updated and new guidance provided to complete it.

  2. The registers return template has been updated.

  3. The registers – statutory return (RLA-02) template has been updated.

  4. Register return template replaced and the Register return example deleted.

  5. Return template has been updated.

  6. Return template and example have been updated.

  7. First published.

Documents

Registers return template (RLA-02)

MS Excel Spreadsheet, 30.4 KB

How to complete the registers return (RLA-02) spreadsheet

HTML

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

Find out how to submit your statutory return notice.

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