Notes for returns of information under Schedule 23 of the Finance Act 2011 - Tangible Moveable Property Auc (T25 1FA)
This statutory notice explains more about the legal obligation and the type of information HMRC require from you.
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This information is now obsolete. Please read Notes for returns of information under Schedule 23 of the Finance Act 2011, tangible moveable property (T25 5FA) for further information.
If you have receive a notice under legislation paragraph 1, schedule 23 of the Finance Act 2011 you are legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice by the date given.