Statutory guidance

Credit unions - statutory return (CU-01)

Use this template to send details of members dividends if you receive a statutory notice from HMRC.

Documents

Credit Union return template

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Details

Under Section 887 of the Income Tax Act 2007 credit unions must make annual returns to HMRC of dividends they have paid to their members.

The return must be made within 3 months following the end of the credit union’s accounting period.

You can use the template above to send your information to HMRC. There’s an example of a completed template showing how you should give the data and a document showing the currency codes.

You can send your return by email to: tpi.b@hmrc.gov.uk.

In your email you must:

  • give your contact details
  • state that it is a credit union return
  • give your reference number («fldSupplierReference»)
  • which year your return is for

Get more help on completing your return.

Published 24 November 2011
Last updated 24 December 2019 + show all updates
  1. The Credit Union return template has been updated.

  2. Detail updated to include how to and where to send returns.

  3. The Credit Union return template has been updated.

  4. The Credit Union return template has been updated.

  5. Return template has been updated.

  6. Return template and example have been updated.

  7. First published.