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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You’re legally obliged to send HMRC a return giving the information asked for in the notice.

You’ll need to send the information within 3 months after the end of the credit union’s accounting period.

The notice you receive explains more about this legal obligation and what HMRC need from you.

You can use the template above to send your information to HMRC. There’s also a document showing the currency codes.

Get more help on completing your return.

Published 24 November 2011
Last updated 14 August 2018 + show all updates
  1. The Credit Union return template has been updated.
  2. Return template has been updated.
  3. Return template and example have been updated.
  4. First published.