Statutory guidance

Registered societies (RS-01)

Use the template to send details of payments of interest, dividends, bonuses or other sums if you receive a statutory notice from HMRC.

From:
HM Revenue & Customs
Published
20 May 2014
Last updated
25 March 2020 — See all updates

Documents

Return spreadsheet template for payments of interest, dividends, bonuses or other sums

MS Excel Spreadsheet, 43.6 KB

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Details

Section 887 of the Income Tax Act 2007 requires registered societies to submit details to HMRC of the following types of payment where tax has not been deducted:

  • a payment of interest made by a registered society in respect of any mortgage, loan, loan stock or deposit
  • any interest, dividend, bonus or other sum payable to a shareholder of a registered society by reference to the amount of the shareholder’s holding in the share capital of the society

You’re legally obliged to send HMRC the information within 3 months following the end of the society’s accounting period.

You can use the template above to send your information to HMRC. This office is now HMRC’s central point for receiving registered society returns of payments made. Send your return by email to: tpi.a@hmrc.gov.uk.

Get more help on completing your return.

Updates to this page

Published 20 May 2014
Last updated 25 March 2020 + show all updates

  1. The email address to send your return to has been updated.

  2. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  3. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  4. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  5. Return template has been updated.

  6. The return spreadsheet template and example spreadsheet have both been updated.

  7. The guidance, template and example have been updated.

  8. First published.

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