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.

Documents

Form 88 template

This file may not be suitable for users of assistive technology. Request an accessible format.

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

Example form 88 spreadsheet

This file may not be suitable for users of assistive technology. Request an accessible format.

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

Detail

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.