How to complete your statutory notice return
How to download and complete your spreadsheet return templates and send them to HMRC.
If you’ve received a notice under Schedule 23 of the Finance Act 2011, you’re legally required to send HMRC the information specified in the notice. The notice explains:
- your legal obligations
- the type of information we require 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.
Choose the right template
You must send your return to HMRC on a spreadsheet using the appropriate reporting template.
Follow this guidance and the notes linked to the headings in the reporting template.
Download the template
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Open the spreadsheet template.
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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).
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Use the saved spreadsheet to compile your return.
Complete the template
You must:
- use the original template that you downloaded from GOV.UK
- only update the relevant fields for completing your information
- not copy the template contents onto another spreadsheet
- not add, delete or alter the sheets, tabs, rows or columns within the template
If your return exceeds 65,000 rows, you’ll need to contact Statutory notice information returns: enquiries for help.
Currency codes
Enter a code for each amount to identify the appropriate currency. If you leave the currency code column in your return blank, we’ll assume that the amounts are in sterling.
Guidance for specific templates
Each template contains specific instructions on how to complete it and what to include in each data field. You can use this to help you complete your template. You should also apply the following guidance for specific types of templates.
Credit Unions (CU-01)
In the ‘Gross Amount Paid’ column, show the total amount paid for the year to each investor if the total exceeds £250. Do not 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. Do not 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 include, for example:
- individuals
- partnerships
- incorporated companies and trusts
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. We will not accept payment codes or generic descriptions such as ‘services’.
Fees and Commissions Entertainment Agent (FAC–03)
Read the notes for Fees and Commissions (FAC-01).
If the payment made was through 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 Housing Benefit (GAS-02)
If reporting payments to a landlord for more than one property, show each let property’s details as a separate entry.
Income Belonging to Others (IBO-01)
Show the total amount received for each entity for the year. Do not 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.
Registered Societies (RS-01)
In the ‘Gross Amount Paid’ column, show the total amount paid for the year to each investor if the total exceeds £250. Do not show individual payments or subtotals.
Name your Return
Follow the guidance and naming convention shown in your notice. This will help us to correctly record that we’ve received your return.
Submit your return
After you’ve completed your return, you must send it to HMRC by the date shown in your notice. There are different ways you can send it.
Transfer files securely with HMRC
You can use this online service to submit your return securely to HMRC. This was formerly known as the ‘Secure Data Exchange Service’.
You’ll need to be invited by HMRC to register for this service.
If you were already registered for the Secure Data Exchange Service, you will not need to register again. You can sign in to the service using your existing details.
Include our reference and your company or organisation name in the email subject line. If your return is over 8mb in size, you should split it into separate volumes. Send each volume in a separate email.
Read about corresponding with HMRC by email, including the risks involved. We cannot use decryption software to open your return.
Get more help
Contact Statutory notice information returns: enquiries if you need advice or support on statutory information notices.
Updates to this page
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Information about submitting your return online has been updated.
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New sections added under the heading 'completing your spreadsheet template' and the page rewritten to add clarity.
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First published.