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 & 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.
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 23K)
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 22K)
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 the payee’s address please use the five fields provided,
showing each part of the address in a separate field. 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 |
|
Please start in the 'Address 1' field and leave any unused fields blank.
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.
