Guidance

Notes for submitting a return under Section 16 of the Taxes Management Act on a spreadsheet entertainment (1FA)

Return of gross payments for services obtained for entertainment, literary, sports or advertising purposes.

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If you receive a notice under Section 16 of the Taxes Management Act you are legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice. This statutory notice explains about the legal obligation and the type of information HMRC require from you.

Published 22 December 2010
Last updated 17 August 2016 + show all updates
  1. This information is now obsolete and has been withdrawn.
  2. First published.