Statutory guidance

Notes for submitting a return under Section 16 of the Taxes Management Act on a spreadsheet for entertainment, literary, sports or advertising purposes (5FA)

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

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If you 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. The notice explains more about this legal obligation and the type of information HMRC require from you.

Published 4 March 2011
Last updated 17 August 2016 + show all updates
  1. This information is now obsolete and has been withdrawn.
  2. First published.