Statutory guidance

Fees and commissions - statutory notice (FAC-01)

Use this template (FAC-01) to send information about fees and commissions if you receive a statutory notice from HMRC.


Fees and commissions return template

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


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

You’ll need to send the information by the date specified.

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

You can use the return template to send your information to HMRC, or get more help on completing your return.

Published 22 May 2015
Last updated 25 May 2018 + show all updates
  1. The fees and commissions return template has been updated.
  2. The Fees and commissions return template has been updated, and the Fees and commissions return example has been removed.
  3. Return template has been updated.
  4. Return template and example return updated.
  5. The following documents have been updated 'FAC general spreadsheet template' and 'FAC general example of a completed return'.
  6. First published.