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Statutory guidance

Fees and commissions — statutory notice (FAC-01)

Use this template to send your FAC-01 return to HMRC if you receive a statutory notice for fees and commissions.

Updates to this page

From:
HM Revenue & Customs
Published:
22 May 2015
Last updated:
27 October 2026
Show all updates

  1. The FAC-01 return template has been updated and new guidance provided on how to complete it.

  2. The fees and commissions return template has been updated.

  3. Page updated with new version of Fees and commissions return template

  4. The fees and commissions return template has been updated.

  5. The Fees and commissions return template has been updated, and the Fees and commissions return example has been removed.

  6. Return template has been updated.

  7. Return template and example return updated.

  8. The following documents have been updated 'FAC general spreadsheet template' and 'FAC general example of a completed return'.

  9. First published.

Documents

Fees and commissions return template (FAC-01)

MS Excel Spreadsheet, 30.5 KB

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How to complete the fees and commissions return (FAC-01) spreadsheet

HTML

Details

You need to send HMRC a return:

  • with the information asked for in the notice
  • by the date given in the notice

To create your return you’ll need to use this spreadsheet — we will not accept any other. To do this:

  • download and save the file, if it does not download automatically
  • select ‘Enable Editing’ to enter data
  • fill in all relevant fields

Find out how to submit your statutory return notice.

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