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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鈥檝e opened the spreadsheet template, save it to your computer before you start to compile your return.

To use the template

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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鈥檛 use multiple tabs. Retain the headings shown on the template, the order of columns is important so follow the template. Don鈥檛 insert additional columns or delete any. If you don鈥檛 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	听

Start in the 鈥楢ddress 1鈥� field and leave any unused fields blank. Don鈥檛 use commas in any part of the address.

Enter the postcode in the dedicated column provided.

Don鈥檛 use 鈥榣owercase l鈥� for number 1 or 鈥榗apital O鈥� for zero. When entering numbers use the digits 0 to 9 only and use a full stop as the decimal point where appropriate. Don鈥檛 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

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We鈥檒l only except files in this format. Files submitted in any other format will be rejected.

If you鈥檝e 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鈥檝e compiled your spreadsheet return, you must send it to us by the date shown in your notice. We鈥檇 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鈥檙e not responsible for your return until we receive it. We can鈥檛 download decryption software to open your return. Our email address is shown in the letter accompanying your notice. Don鈥檛 use this email address for general enquiries as it鈥檚 only monitored for returns. Instead phone HMRC on the number shown in your notice if you need to discuss anything about it.

On 鈥榩hysical鈥� 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 鈥榯rack and trace鈥� postage service. For security reasons we can鈥檛 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鈥檒l need to buy a security certificate from an external provider

Further information

You can find further information in .

Contacts

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