Statutory guidance

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

General return of gross fee and/or commission payments.

Detail

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.