Income belonging to others - statutory return (IBO-01)
Use this template to send information about income belonging to others, if you receive a statutory notice from HMRC.
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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 this template to send your information to HMRC.
Get more help on completing your return.
Updates to this page
Published 21 November 2013Last updated 15 July 2021 + show all updates
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The income belonging to others return template has been updated.
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The income belonging to others return template has been updated.
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The income belonging to others return template has been updated.
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The income belonging to others return template has been updated.
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Return template has been updated.
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Return template and example have been updated.
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The guidance, template and example have been updated.
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First published.