Statutory guidance

Houses in multiple occupation – statutory return (HMO-01)

Use this template to send information about houses in multiple occupation if you receive a statutory notice from HM Revenue and Customs (HMRC).

Documents

Return under paragraph 1, schedule 23 of the Finance Act 2011, houses in multiple occupation

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

An example of a return under paragraph 1, schedule 23 of the Finance Act 2011, houses in multiple occupation

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

You’re legally obliged to send HMRC a return giving the information asked for in the notice.

You’ll need to send the information by the date specified. The notice you receive explains more about this legal obligation and what HMRC need from you.

You can use the template above to send your information to HMRC, there’s also an example of a completed template showing how you should provide the data.

Get more help on completing your return.

Published 3 September 2013