Statutory guidance

Notes for submitting a return under paragraph 1, schedule 23 of the Finance Act 2011, fees and commissions general (FAC)

Updated 9 September 2016

If you’ve received a notice under the above legislation, you’re legally obliged to make a return to HM Revenue and Customs (HMRC) of the information specified in the notice by the date given in the notice. The notice explains more about this legal obligation and the type of information HMRC require from you.

Sending your return to HMRC

You must send your return to HMRC on a spreadsheet using the template below.

When you’ve opened the template, save it to your computer hard drive before you start to compile your return.

To use the template

Open the FAC spreadsheet template.

Save the spreadsheet to your computer using the filename shown in your notice.

Use the saved spreadsheet to compile your return. Follow the guidance below and in the yellow comments boxes on the spreadsheet template.

Open an example of a completed FAC return.

We will only except files in this format. Files submitted in any other format will be rejected.

Submission methods

After you’ve compiled your return, you must send it to HMRC by the date shown in your notice using one of the following methods:

By email

We would prefer to receive your return by email. We recommend that you take steps to protect your data in transit as HMRC is not responsible for your return until we receive it. Please note that we can’t download decryption software to open your return.

If your return is over 8mb in size 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, known as GCSx, GSx or GSI. Sending your return to HMRC using this type of email is secure and you shouldn’t need to apply any additional protection to your return. Don’t password protect attachments when using the Government Connect Secure Extranet as this will cause HMRC’s firewall to block your email.

On ‘physical’ media (for example, CD, DVD or USB drive)

You can save your return to this type of media and post it to us at the address in the letter. HMRC is only responsible for the security of the data once we receive it. We recommend using a ‘track and trace’ postage service. For security reasons we can’t return media to you.

Secure Electronic Transfer (SET)

This is a secure online submission method through which you can send your spreadsheet return. Please note that to use SET you will need to buy a security certificate from an external provider (further details on SET).

Compiling your spreadsheet return

You must confine your return to a single worksheet. Don’t use multiple tabs.

You must not change heading names or order of columns. It’s important to follow the template. Don’t insert additional columns or delete any. If you don’t have data to put into a column leave it blank.

Payee name

This must include the full name of the recipient of the payment.

Unless specified, payees include anyone to whom you have made a payment for a service, such as partnerships and trusts. This includes UK and non UK residents.

Address

When showing addresses use the 5 fields provided, showing each part of the address in a separate field (see below regarding postcodes). For example:

Address 1	Address 2	Address 3	Address 4	Address 5
Hillcrest Cottage	Mountain View	Watchgate	Kendal	Cumbria
2 Speyside Avenue	Hillington	Basingstoke	Hants

Start in the ‘Address 1’ field and leave any unused fields blank. Don’t use commas in any part of the address.

Postcode

Enter the postcode only in the dedicated column provided.

Gross amount paid

Show the total amount paid to each recipient for the year service was provided. Don’t show individual payments or subtotals. Where a payee provided several different services, show the total amount paid for the year as a separate entry for each service provided.

Don’t include commas or minus amounts.

Show amount in pounds and pence without any currency symbol, for example 2105.32.

Currency codes

Enter a code for each amount to identify the appropriate currency. These currency codes are recognised internationally, commonly used currency codes are:

• UK sterling - GBP
• euro - EUR
• United States dollar - USD
• Canadian dollar - CAD
• Australian dollar - AUD

Full list of currency codes.

If the currency code column in your return is blank HMRC will assume that the amounts are in UK sterling.

VAT

If amount includes VAT, enter Y in this column. If the amount doesn’t include VAT, enter N in this column.

If the payee’s VAT status isn’t known, leave blank.

Period end date

This is the end of the period of your return, for example 05/04/2016. You must use the format DD/MM/YYYY.

Payment description

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.

Your company/organisation’s name

This is your organisation’s name.

Payee ref

If available, please insert a reference number from your accounting system to identify the record.

General

Don’t use ‘lower case l’ for 1 or ‘capital O’ for zero. When entering numbers use the digits 0 to 9 only and use a full stop as the decimal point, where appropriate. Don’t include commas, spaces or currency symbols within figures.

When entering dates you must use the format DD/MM/YYYY, for example 5 April 2016 must be entered as 05/04/2016.

Don’t use carriage returns.

Failure to follow the above instructions is likely to result in your return being rejected.

Contacts

If you need to contact HMRC about your return, please use the contact details shown on your notice.