Notes to help you fill in a return
Published 17 February 2017
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This publication is available at https://www.gov.uk/government/publications/statutory-return-trust-and-company-service-provider-tcsp-records-of-beneficial-ownershipinterest-in-offshore-entities/notes-to-help-you-fill-in-a-return
These notes will help you fill in a return under paragraph 1, schedule 23 of the Finance Act 2011, Trust and Company Service Provider (TCSP), information relating to Beneficial Ownership/Interest in Offshore Entities
Sending your returns to HMRC
You must send your return to HMRC on a spreadsheet using the template below.
When you’ve opened the spreadsheet template, save it to your computer before you start to compile your return.
To use the template
Open the TCSP spreadsheet template.
Save the spreadsheet template to your computer using the filename shown in your notice.
Use the saved spreadsheet to compile your return, following the guidance below and in the yellow comment boxes on the spreadsheet template.
Compiling your spreadsheet return
Confine your return to a single worksheet in a Microsoft Excel workbook, don’t use multiple tabs. Retain the headings shown on the template, the order of columns is important so 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.
When showing addresses use the 5 fields provided, showing each part of the address in a separate field (but 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 | Hampshire |
Start in the ‘Address 1’ field and leave any unused fields blank. Don’t use commas in any part of the address.
Enter the postcode in the dedicated column provided.
Don’t use ‘lowercase l’ for number 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 use the format DD/MM/YYYY. For example, 4 October 2010 should be entered as 04/10/2010.
If your return exceeds 65,000 rows on a spreadsheet, split your return into separate spreadsheets, none of which should exceed 65,000 rows. Then send individual spreadsheets rather than use multiple tabs in a single spreadsheet.
Example of a return
Open an example of a TCSP return.
We’ll only except files in this format. Files submitted in any other format will be rejected.
If you’ve no information to include on the return
As a Trust or Company Service Provider, within the meaning of Regulation 3 of the Money Laundering Regulations 2007 (MLR), submitting a nil return to HMRC confirms that you, or an agent acting on your behalf, were not required to keep any of the records specified in the notice under Regulation 19 of the MLR in the period indicated in the notice.
Submission methods
After you’ve compiled your spreadsheet return, you must send it to us by the date shown in your notice. We’d prefer to receive your spreadsheet return by email.
You can send the spreadsheet return in the following ways.
By email
We recommend that you take steps to protect your data in transit as we’re not responsible for your return until we receive it. We can’t download decryption software to open your return. Our email address is shown in the letter accompanying your notice. Don’t use this email address for general enquiries as it’s only monitored for returns. Instead phone HMRC on the number shown in your notice if you need to discuss anything about it.
On ‘physical’ media (for example, CD, DVD or USB drive)
You can save your return to this type of media and post it to HMRC at the address at the top of the notice. 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. To use SET you’ll need to buy a security certificate from an external provider
Further information
You can find further information in Trust and Company Service Provider (TCSP) returns - information sheet.
Contacts
If you need to contact HMRC about your return please use the contact details shown on your notice.