Statutory guidance

Notes for returns of information under Schedule 23 of the Finance Act 2011 - Tangible Moveable Property Auc (T25 1FA)

This statutory notice explains more about the legal obligation and the type of information HMRC require from you.

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If you have receive a notice under legislation paragraph 1, 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.

Published 3 September 2013
Last updated 17 August 2016 + show all updates
  1. This information is now obsolete and has been withdrawn.
  2. First published.