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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-rents-and-other-payments-arising-from-land-t19-5fa/notes-for-submitting-a-return-under-paragraph-1-schedule-23-of-the-finance-act-2011--3
If you’ve received a notice under schedule 23 of the Finance Act 2011, 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.
When you’ve opened the template save it to your computer before you start to compile your return.
To use the template
- Open the spreadsheet 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 itself.
Example of a return
See an example of the preferred return format.
After you’ve compiled your return you must send it to HMRC by the date shown in your notice using one of the methods below.
We would prefer to receive your return by email. We recommend that you take steps to protect your data in transit as HMRC is not responsible for your return until we receive it. Please note that we can’t download decryption software to open your return.
If your return is over 8mb in size you should split it into separate volumes and send each volume in a separate email.
If you’re 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 shouldn’t 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.
On ‘physical’ media (for example CD, DVD or USB drive)
You can save your return to this type of media and post it to us at the address in the letter. HMRC is only responsible for the security of the data once we receive it so we recommend using a ‘track and trace’ postage service. For security reasons we can’t return media to you.
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).
Compiling your spreadsheet return
You must confine your return to a single worksheet. Don’t use multiple tabs.
You mustn’t change heading names or order of columns. It’s important to follow the template. Don’t insert additional columns or delete any, if you don’t have data to put into a column leave it blank.
This must include the full name of the recipient of the landord.
When showing addresses use the 5 fields provided, showing each part of the address in a separate field (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 only in the dedicated column provided.
Gross amount paid
Show the amount of the total gross rent received from the tenant for the landlord for the period shown in this notice.
Don’t include commas or minus amounts.
Please show amount in pounds and pence without any currency symbol, for example 2105.32.
Enter a code for each amount to identify the appropriate currency. These currency codes are recognised internationally, commonly used currency codes are:
- UK sterling - GBP
- euro - EUR
- United States dollar - USD
- Canadian dollar - CAD
- Australian dollar - AUD
If the currency code column in your return is blank HMRC will assume that the amounts are in UK sterling.
Please enter the full address of the property or land managed on behalf your client.
Please enter full postcode of the let property/land separately from the address.
This the tax year of the return. Please use ‘yyyy/yyyy’ format for example 2015/2016.
Your company/organisation’s name
This is your organisation’s name.
If available, please insert a reference number from your accounting system to identify the record (in case we need to contact you).
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 entering dates you must use the format DD/MM/YYYY (for example, 5 April 2016 should be entered as 05/04/2016).
Don’t use carriage returns.
Failure to follow the above instructions is likely to result in your return being rejected.
If you need to contact HMRC about your return please use the contact details shown on your notice.