Statutory guidance

Notes for submitting a return of annual payments, interest, royalties and other proceeds paid to persons abroad on a spreadsheet

The notice explains more about this legal obligation and the type of information HM Revenue and Customs require from you.

• From: HM Revenue & Customs
• Published: 7 April 2011

This publication was withdrawn on 1 February 2019

This guidance is no longer government policy. You can now use Fees and commissions - statutory notice (FAC-01) or Fees and commissions entertainment agent - statutory return (FAC-03) to send information about fees.

Documents

Notes for submitting a return of annual payments, interest, royalties and other proceeds paid to persons abroad on a spreadsheet

HTML

Form 88 template

MS Excel Spreadsheet, 27.5 KB

This file may not be suitable for users of assistive technology.

Request an accessible format.

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Example form 88 spreadsheet

MS Excel Spreadsheet, 30.5 KB

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

If you have received a notice requiring the above type of return then you are legally obliged to make a return of the information specified in the notice.

Published 7 April 2011