Notes for submitting a return of annual payments, interest, royalties and other proceeds paid to persons abroad on a spreadsheet
Published 7 April 2011
© Crown copyright 2011
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/notes-for-submitting-a-return-of-annual-payments-interest-royalties-and-other-proceeds-paid-to-persons-abroad-on-a-spreadsheet/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 (HMRC) require from you.
Sending your return to HMRC on a spreadsheet
HMRC would prefer to receive your return on a spreadsheet. To help you with this HMRC have set up a pre-formatted MS Excel spreadsheet which you can download to your computer. The template should help ensure your return fits HMRC format and so can be successfully captured. Follow the guidance below and in the comments boxes linked to the headings on the template.
To use the template
Download a spreadsheet 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.
Example of the preferred return format for form 88
Submission methods
After you have compiled your return you can send it to HMRC using the following method - on computer disk (CD) - HMRC can accept a CD posted to them. Bear in mind that HMRC can only accept responsibility for the security of the data once they receive it so recommend that you consider taking steps to secure the data in transit.
If you cannot make your return on a spreadsheet contact HMRC (contact details are on your notice) to discuss alternative methods.
Compiling your spreadsheet return
Confine your return to a single worksheet in a MS Excel workbook, do not use multiple tabs.
Retain the headings shown on the template, the order of columns is important so follow the template. Do not insert additional columns or delete any, if you don’t have data to put into a column, leave it blank.
Your return requires a description of the nature of each payment, so show a meaningful description of the payment in the appropriate column (for example, ‘Pension’ or ‘Purchased annuity’). The wording must accurately describe the nature of the payment, payment codes are not acceptable.
Don’t use ‘lowercase l’ for 1 or ‘capital O’ for zero. When entering numbers use the digits 0 to 9 only and a full stop as the decimal point when appropriate.
Use appropriate currency symbols when entering amounts.
Contacts
If you need to contact HMRC about your return use the contact details shown on your notice.