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.


Credit Union return template

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

The return must be made within three 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 also an example of a completed template showing how you should provide the data and a document showing the currency codes.

This office is now HMRC’s central point for receiving credit union returns of members dividends. Send your return by email to:

Show in your email your contact details and identify the fact that it is a credit union return. Also show your reference number («fldSupplierReference») and indicate the year to which your return relates.

Get more help on completing your return.

Published 24 November 2011
Last updated 19 October 2018 + show all updates
  1. Detail updated to include how to and where to send returns.
  2. The Credit Union return template has been updated.
  3. The Credit Union return template has been updated.
  4. Return template has been updated.
  5. Return template and example have been updated.
  6. First published.