Notes for submitting a return under Section 16 of the Taxes Management Act on a spreadsheet entertainment (1FA)
Updated 17 August 2016
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This information is now obsolete. Please read Notes for returns of information under Schedule 23 of the Finance Act 2011, fees commissions entertainment (T16 5FA) for further information.
If you have received a notice under the above legislation you are legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice. The notice explains more about this legal obligation and the type of information HMRC require from you.
Sending your Section 16 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 Excel spreadsheet which you can download to your computer (see link below). The template should help ensure your return fits HMRC format and so can be successfully captured. Follow the guidance notes below and in the comments boxes linked to the headings on the template.
Section 16 Taxes Management Act (artistic, literary, sporting and related activities) template.
Example of a return
See an example of the preferred return format.
Example of the preferred Section 16 Taxes Management Act return format.
To use the template
- select the link above and 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
Submission methods
After you have compiled your return you can send it to HMRC using the following methods:
- Secure Electronic Transfer (SET) - this is a secure online submission method through which you can send your spreadsheet return. See further details
- on computer disk - HMRC can accept CDs and floppy disks 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 an 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 do not have data to put into a column retain the column but leave it blank.
When showing addresses enter the entire address in the field provided. Do not use multiple fields or stack address lines one above the other. Do not use commas in any part of the address.
Enter the postcode in the dedicated column provided.
Show the total amount paid for the year to each recipient for the service he/she provided. Do not show individual payments or subtotals. Where a payee provided several different services show the total amount paid for the year as a separate entry for each service provided.
Your return requires a ‘payment description’ for each payee. Show a meaningful description of the service provided by each recipient (for example, ‘Design Consultancy’ or ‘IT Services’). The wording must accurately describe the service provided. Payment codes or generic descriptions (such as ‘Services’) are not acceptable.
Do not use ‘lowercase L’ for 1 or ‘capital o’ for zero. When entering numbers use the digits 0-9 only and use a full stop as the decimal point when appropriate. Do not include commas, spaces or currency symbols within figures.
When entering dates always use the British digital date format (for example, 4 October 2010 should be entered as 04/10/2010).
Currency codes
The template asks you to enter a code for each amount to identify the appropriate currency. These currency codes are recognised internationally. Commonly used currency codes are:
UK Sterling: GBP
Euro: EUR
United States Dollar: USD
Canadian Dollar: CAD
Australian Dollar: AUD
If the currency code column in your return is blank HMRC will assume that the amounts are in UK Sterling.
Contacts
If you need to contact HMRC about your return use the contact details shown on your notice.