Statutory guidance

Notes for submitting a return under paragraph 1, schedule 23 of the Finance Act 2011, fees and commissions general (FAC)

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

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If you received a notice under the paragraph 1, schedule 23 of the Finance Act 2011, fees and commissions general (FAC) legislation, you are legally obliged to make a return to HMRC of the information specified, by the date given.

Published 2 September 2013
Last updated 9 September 2016 + show all updates
  1. Added new information about large email attachments. This guidance has been updated at heading 'Compiling your spreadsheet return' to advise you on how to fill it in.
  2. First published.