Guidance

How to complete your statutory notice return

Help on how to complete your spreadsheet return templates and send them to HM Revenue and Customs.

If you’ve received a notice under Schedule 23 of the Finance Act 2011, you’re legally required to send HM Revenue and Customs (HMRC) the information specified in the notice. The notice explains:

  • your legal obligations
  • the type of information HMRC requires from you
  • the deadline for submitting your return

This guidance also applies if you’re required to complete and submit a return under Section 887 of the Income Tax Act 2007.

About the template

You must send your return to HMRC on a spreadsheet using the appropriate reporting template. Follow the guidance below and the notes linked to the headings in the reporting template:

  • submit your return using the original template downloaded from our website
  • don’t copy the template contents onto a blank excel spread sheet
  • don’t add, delete or alter the sheets, tabs, rows or columns within the template
  • only update the relevant fields for completing your information

How to use the template

  1. Open the spreadsheet template.
  2. Save the spreadsheet to your computer using the filename provided in your notice (our systems can only process spreadsheets with xls or xlsx file extensions).
  3. Use the saved spreadsheet to compile your return.

Completing your spreadsheet template

You should not change heading names or the order of columns. It is important to follow the template in order for your return to be successfully processed. Don’t add or delete any columns.

If your return exceeds 65,000 rows, please contact us. Don’t use multiple tabs in your workbook.

Currency codes

Enter a code for each amount to identify the appropriate currency. Here is a link to the full list of currency codes. If you leave the currency code column in your return blank, HMRC will assume that the amounts are in UK sterling (GBP).

Additional information for templates

Business Rates (BR-01)

Follow the guidance on the template.

Credit Unions (CU-01)

Follow the guidance on the template.

In the ‘Gross Amount Paid’ column, show the total amount paid for the year to each investor if the total exceeds £250. Don’t show individual payments or subtotals.

Fees and Commissions (FAC–O1)

Use this template to send information about fees and commissions.

Show the total amount paid to each recipient for the year. Don’t show individual payments or subtotals.

Unless specified, payees include any entity (UK or non-UK residents) that you have paid for services provided. Entities can be individuals, partnerships, incorporated companies and trusts - this list is not exhaustive.

Show a ‘payment description’ for each payee, this must be a meaningful description of the service provided by each recipient. For example, ‘design consultancy’ or ‘IT services’. The wording must accurately describe the service provided, payment codes or generic descriptions such as ‘services’ are not acceptable.

Fees and Commissions Entertainment Agent (FAC–03)

Refer to the notes for Fees and Commissions (FAC-01), plus:

If the payment made was via an agent:

  • show the agent’s name in the ‘Payee’ field
  • show the agent’s address in the ‘Address’ fields
  • enter ‘Y’ in the ‘Paid via Agency?’ field

Grants and Subsidies (GAS–01)

Follow the guidance on the template.

Grants and Subsidies Housing Benefit (GAS-02)

Follow the guidance on the template.

If reporting payments to a landlord for more than one property, show each let property details as a separate entry.

Houses in Multiple Occupation (HMO-01)

Follow the guidance on the template.

Income Belonging to Others (IBO-01)

Follow the guidance on the template.

Show the total amount received for each entity for the year. Don’t show individual receipts or subtotals.

Unless specified, include any entity (UK or non-UK residents) that you have received payments for. Entities can be individuals, partnerships, incorporated companies etc.

Licenses and Approvals (RLA-01)

Follow the guidance on the template.

Registers (RLA-02)

Follow the guidance on the template.

Registered Societies (RS-01)

Follow the guidance on the template.

In the ‘Gross Amount Paid’ column, show the total amount paid for the year to each investor if the total exceeds £250. Don’t show individual payments or subtotals.

Rents and Other Payments Arising from Land (ROPL-01)

Follow the guidance on the template.

Shares and Securities (SEC-01)

Follow the guidance on the template.

Tangible Moveable Property (TMP01)

Follow the guidance on the template.

How to submit your return

Naming Your Return

Please follow the guidance and naming convention shown in your notice. This will enable HMRC to correctly record that your return has been received.

After you have completed your return you must send it to HMRC by the date shown in your notice. There are different ways you can send it.

Secure Electronic Transfer (SET) or Secure Data Exchange System (SDES)

This is a secure online submission method for existing users only. If you’re an existing SET user you can continue to use SET until you’re migrated to SDES.

If you’re not a SET user, you can register for SDES by following these instructions.

Email

Include our reference and your company/organisation name in the email subject line.

When sending your return by email, we recommend that you take steps to protect your data in transit as HMRC isn’t responsible for your return until we receive it. We cannot download decryption software to open your return.

If your return is over 8mb in size please you should split it into separate volumes and send each volume in a separate email.

If you’re a public sector organisation you may have an email system that uses the Government Connect Secure Extranet. Sending your return to HMRC using this type of email is secure, so don’t apply any additional protection to your return, password protecting attachments will cause HMRC’s firewall to block your email.

Get help

Contact the Centre for National Information if you need advice or support on statutory information notices.

Published 31 October 2017
Last updated 6 April 2018 + show all updates
  1. New sections added under the heading 'completing your spreadsheet template' and the page rewritten to add clarity.
  2. First published.