General return of gross fee and/or commission payments.
This information is now obsolete. Please read Notes for submitting a return under paragraph 1, schedule 23 of the Finance Act 2011, fees and commissions general (FAC) 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.