Guidance notes for submitting
a return of annual payments, interest, royalties and other proceeds paid to
persons abroad on a spreadsheet
If you have received a notice requiring the above type of return then you
are legally obliged to make a return to HM Revenue & Customs (HMRC) of
the information specified 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 on a spreadsheet
HMRC would prefer to receive your return on a spreadsheet. To help you with
this HMRC have set up a pre-formatted Excel spreadsheet which you can download
to your computer (see link below). The template should help ensure your return
fits HMRC format and so can be successfully captured. Please follow the guidance
notes below and in the comments boxes linked to the headings on the template.
When you have opened the spreadsheet, save it to your computer hard drive
before you start compiling your return.
Download a spreadsheet template (opens
in Microsoft Excel 16K)
To use the template
Select the link above and open the spreadsheet template.
Save the spreadsheet to your computer using the filename shown in your notice.
Use the saved spreadsheet to compile your return. Please follow the guidance
below and in the yellow comments boxes on the spreadsheet itself.
Example of a return
See an example of the preferred
return format (opens in Microsoft Excel 16K)
Submission methods
After you have compiled your return you can send it to HMRC using the following
methods:
- On computer disk - HMRC can accept CDs posted to them. Please bear in
mind that HMRC can only accept responsibility for the security of the data
once they receive it so recommend that you consider taking steps to secure
the data in transit.
- If you cannot make your return on a spreadsheet please contact HMRC (contact
details are on your notice) to discuss alternative methods.
Compiling your spreadsheet return
- Please confine your return to a single worksheet in an Excel workbook.
Please do not use multiple tabs.
- Please retain the headings shown on the template. The order of columns
is important so please follow the template. Please do not insert additional
columns or delete any. If you do not have data to put into a column please
retain the column but leave it blank.
- Your return requires a description of the nature of each payment. Please
show a meaningful description of the payment in the appropriate column (for
example, 'Pension' or 'Purchased annuity’). The wording must accurately
describe the nature of the payment. Payment codes are not acceptable.
- Please do not use 'lowercase L' for 1 or 'capital o' for zero. When entering
numbers please use the digits 0-9 only and use a full stop as the decimal
point when appropriate.
- Please use appropriate currency symbols when entering amounts.
Contacts
If you need to contact HMRC about your return please use the contact details
shown on your notice.
