Guidance notes for submitting a return under Section 16 of the Taxes Management Act on a spreadsheet

If you have received a notice under the above legislation you are legally obliged to make a return to HM Revenue and 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 Section 16 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.

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.

Submission methods

After you have compiled your return you can send it to HMRC using the following methods:

  • Secure Electronic Transfer (SET) – this is a secure online submission method through which you can send your spreadsheet return. See further details.
  • On computer disk – HMRC can accept CDs and floppy disks 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.
  • When showing addresses please enter the entire address in the field provided. Please do not use multiple fields or stack address lines one above the other. Please do not use commas in any part of the address.
  • Please enter the postcode in the dedicated column provided.
  • Please show the total amount paid for the year to each recipient for the service he/she provided. Please do not show individual payments or subtotals. Where a payee provided several different services please show the total amount paid for the year as a separate entry for each service provided.
  • Your return requires a 'payment description' for each payee. Please show 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.
  • 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 do not include commas, spaces or currency symbols within figures.
  • When entering dates please always use the British digital date format (for example, 4 October 2010 should be entered as 04/10/2010).

Currency codes

The template asks you to 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.

Contacts

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