Collection

Statutory notice guides

Find templates and guidance explaining how you should complete your return, with examples for you to follow.

• From: HM Revenue & Customs
• Published: 1 January 2014

Data Acquisition and Exchange is part of HMRC and regularly sends statutory notices to the owners of certain types of information, asking them to send a return with the relevant details. These information holders have a legal obligation to provide the data asked for.

Data privacy and usage information

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice.

Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate policy document.

Retention of personal data will be in line with the HMRC Records Management and Retention and Disposal Policy.

Any sharing of personal data outside of HMRC will follow the:

• data sharing guidance in the HMRC Privacy Notice
• contracts and data sharing guidance published on the ICO website
• HMRC Information Disclosure Guide

Find guidance on reporting information returns

• Report chargeable event gains for life insurance policies — guidance for insurers
  • 18 July 2024
  • Guidance
• Sending a relief at source annual information return
  • 6 April 2020
  • Guidance

Get help with template completion and spreadsheet submissions

Use this guidance to help you complete your return template and send it to HMRC.

• How to complete your statutory notice return
  • 6 April 2018
  • Guidance

Find reporting templates and spreadsheets

These documents are for sending information returns under Schedule 23 of the Finance Act 2011 or Section 887 of the Income Tax Act 2007.

• Business rates – statutory notice (BR-01)
  • 24 May 2018
  • Statutory guidance
• Credit unions - statutory return (CU-01)
  • 24 December 2019
  • Statutory guidance
• Fees and commissions - statutory notice (FAC-01)
  • 12 November 2019
  • Statutory guidance
• Fees and commissions entertainment agent - statutory return (FAC-03)
  • 12 November 2019
  • Statutory guidance
• Grants and subsidies - statutory return (GAS-01)
  • 24 December 2019
  • Statutory guidance
• Grants and subsidies housing benefit - statutory return (GAS-02)
  • 23 December 2019
  • Statutory guidance
• Houses in multiple occupation – statutory return (HMO-01)
  • 14 August 2018
  • Statutory guidance
• Income belonging to others - statutory return (IBO-01)
  • 15 July 2021
  • Statutory guidance
• Licences and approvals – statutory notice (RLA-01)
  • 29 June 2018
  • Statutory guidance
• Registered societies (RS-01)
  • 25 March 2020
  • Statutory guidance
• Registers – statutory return (RLA-02)
  • 29 June 2018
  • Statutory guidance
• Rents and other payments arising from land – statutory return (ROPL-01)
  • 24 December 2019
  • Statutory guidance
• Shares and securities – statutory return (SEC-01)
  • 16 August 2018
  • Statutory guidance
• Tangible moveable property - statutory return (TMP-01)
  • 11 February 2020
  • Statutory guidance

Published 1 January 2014