How to complete the registers return (RLA-02) spreadsheet
Updated 4 November 2025
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This publication is available at https://www.gov.uk/government/publications/notes-for-returns-of-information-under-schedule-23-of-the-finance-act-2011-register-t18a-5fa/how-to-complete-the-registers-return-rla-02-spreadsheet
When filling out the spreadsheet you must complete:
- all mandatory fields
- conditional fields if you have the data
The mandatory and conditional fields are marked on the column headings.
You must not:
- change the spreadsheets structure — start entering data from the first blank cell
- copy data into a new blank spreadsheet — this will cause errors and your submission will fail
- change the format of the original data fields — for example, amount fields must stay as numbers with two decimal places
- use vague entries like ‘ditto’, ‘not known’, or ‘see above’
If you need to paste data use the ‘Paste special’ option and select ‘Values’.
This guidance explains how to enter data into each column of the spreadsheet. You must follow the criteria for each data field.
Validation
This tool will highlight completion and formatting errors. It can not identify all issues, specifically data quality concerns.
Due to the size and complexity of the data validation, you may experience a delay when entering and correcting data.
You should not change the data entry field formats or the original file format as this may affect the embedded error validation.
For each column with an error, row 1 will show:
- amber to identify there is an error in the data supplied
- an error count for the specific column
- total number of cells containing errors
- first error row number
After all errors within the highlighted column have been corrected row 1 will stop showing amber.
Make sure all recognised errors are corrected before submitting your information, full guidance is provided below.
On receipt of your return, HMRC will use data quality software to check that the content follows the correct format.
If the software identifies any issues with the data your return will be rejected. This means you may receive a penalty charge as HMRC views a failed return as outstanding.
Registered entity’s name: column A
This is a mandatory field and must be completed for every reported registered entity. Enter the full name of the reported registered entity. The data must not exceed 250 characters.
Registered entity’s address: column B — G
Column B
This is a mandatory field and must be completed for every registered entity. Enter the permanent residential address of the reported member. The data must not include:
- ‘care of’ addresses
- UK postcodes
- carriage returns or line breaks
- punctuation marks or typographical symbols
For non UK addresses the name of the country must be at the end of the address provided.
The data must not exceed 255 characters.
Column C — F
These are conditional fields. Complete these fields if the entity requires additional lines to their address. You must not exceed 255 characters.
Column G
Enter the postcode for registered entities with a UK address, this must be provided separate from the address fields. This is a conditional field.
For non UK addresses, enter the postcode equivalent provided it does not exceed the 8-character limit, otherwise provide it within the address fields.
The data must not exceed 8 characters.
Register details: column H
This is a mandatory field and must be completed for every reported registered entity.
Enter the entity’s details or activity as instructed with your Schedule 23 Data Holder Notice.
The data must not exceed 150 characters.
Date of first registration: column I
This is a mandatory field and must be completed for every reported registered entity. Enter the date the reported registered entity was first registered. The data must:
- be 10 characters long
- be a valid date
- only contain numerical characters
- be in the right format — DD/MM/YYYY (for example, 3 August 1986 should be entered as 03/08/1986)
No other characters will be accepted, this field cannot contain any blank spaces or dividers.
Site address: column J — K
Column J
This is a conditional field. If the licence or certificate covers a trading site or premises, enter the reported licensee’s full trading site address or licenced or certificated premises (excluding UK postcodes).
The data must not exceed 255 characters.
Column K
This is a conditional field. Enter the postcode of the trading site address or licenced or certificated premises.
For non UK addresses, enter the postcode equivalent provided it does not exceed the 8-character limit, otherwise provide it within the address fields.
The data must not exceed 8 characters.
Your company or organisation name: column L
This is a mandatory field and must be completed for every reported registered entity. Enter the full name of your company or organisation.
Your company or organisation name must match the name shown on your Data Holder Notice.
If the company or organisation name on the information request is incorrect or outdated contact us at DA.enquiries@hmrc.gov.uk to make the necessary amendments.
The data must not exceed 100 characters.
Registered entity’s source reference: column M
This is a conditional field. If applicable insert a unique reference from your accounting system to accurately identify the reported data record in case we need to contact you about it.
If you do not hold a unique reference consider applying a unique number to each reported record, ascending in value. For example record 1 = 1, record 2 = 2, record 3 =3, so we can accurately report back any issues we find to a specific record.
This reference can be quoted without the need to provide the entity details.
The data must not exceed 100 characters.
Registered entity’s National Insurance number (NINO): column N
This is a conditional field. If known enter the reported licensee or entities national insurance number. Temporary National Insurance numbers are not acceptable.
The data must be:
- either 8 or 9 characters in length (the ninth character must be either A, B, C, D)
- in the right format — for example QQ123456A or QQ123456
The data must not include:
- letters D, F, I, Q, U or V as the first or second prefix letter
- letter O as the second prefix
- the following prefix combinations — BG, GB, KN, NK, NT, TN, ZZ
No other characters will be accepted, and this field cannot contain any blank spaces or dividers either before or within the National Insurance number structure.
If the national insurance number is not known or not appropriate leave the field blank.
The data must not exceed 9 characters.
Registered entity’s unique taxpayer reference (UTR): column O
This is a conditional field. If known enter the reported licensee or entities unique taxpayer reference (UTR).
This must be a continuous 10 digit number.
No other characters will be accepted, and this field cannot contain any blank spaces or dividers either before or within the unique taxpayer reference structure.
If the unique taxpayer reference is not known or not appropriate leave the field blank.
The data must not exceed 10 characters.
Registered entity’s VAT registration number (VRN): column P
This is a conditional field. If known enter the reported licensee’s or entity’s VAT registration number.
If the VAT registration number is not known or not appropriate leave the field blank.
The data must not exceed 12 characters.
Bank details: column Q — R
Column Q
This is a conditional field. If known enter the reported licensee’s or entity’s bank sort code.
This must be a continuous 6 digit number.
No other characters will be accepted, and this field cannot contain any blank spaces or dividers either before or within the sort code structure.
If the sort code is not known or not appropriate leave the field blank.
The data must not exceed 6 characters.
Column R
This is a conditional field. If known enter the reported licensee’s or entity’s bank account number.
This is expected to be an 8 digit continuous number
If the bank account number is not known or not appropriate leave the field blank.
The data must not exceed 25 characters.
Registered entity’s email address: column S
This is a conditional field. If known enter the reported licensee’s or entity’s email address.
If the email address is not known or not applicable leave the field blank.
The data must not exceed 100 characters.
Registered entity’s telephone number: column T
This is a conditional field. If known enter the reported licensee’s or entity’s telephone number.
If the telephone number is not known or not applicable leave the field blank.
The data must not exceed 20 characters.
Free format fields: column U — Y
These are conditional fields. Only complete if you have been instructed by the information in your Data Holder Notice additional information.
Do not complete the field unless instructed to do so by the information request.
The data must not exceed 100 characters.