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Statutory guidance

Registered societies (RS-01)

Use the template to send details of payments of interest, dividends, bonuses or other sums.

Updates to this page

From:
HM Revenue & Customs
Published:
20 May 2014
Last updated:
20 July 2026
Show all updates

  1. Removed 'if you receive a statutory notice from HMRC', as you do not need to have received one.

  2. The email address to send your return to has been updated.

  3. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  4. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  5. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  6. Return template has been updated.

  7. The return spreadsheet template and example spreadsheet have both been updated.

  8. The guidance, template and example have been updated.

  9. First published.

Documents

Return spreadsheet template for payments of interest, dividends, bonuses or other sums

MS Excel Spreadsheet, 43.6 KB

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Details

Section 887 of the Income Tax Act 2007 requires registered societies to submit details to HMRC of the following types of payment where tax has not been deducted:

  • a payment of interest made by a registered society in respect of any mortgage, loan, loan stock or deposit
  • any interest, dividend, bonus or other sum payable to a shareholder of a registered society by reference to the amount of the shareholder’s holding in the share capital of the society

You’re legally obliged to send HMRC the information within 3 months following the end of the society’s accounting period.

Use the template to send your information to HMRC. Email it to tpi.a@hmrc.gov.uk.

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