Change of https://www.gov.uk/government/publications/notes-for-submitting-a-return-under-section-887-of-the-income-tax-act-2007-on-a-spreadsheet-industrial-and-provident-society-ips-5fa

Change description : 2026-07-20 11:04:00: Removed ‘if you receive a statutory notice from HMRC’, as you do not need to have received one. [Guidance and regulation]

Showing diff : ..2026-07-20 10:05:07.310074820 +00:00

Statutory guidance

Registered societies (RS-01)

Use the template to send details of payments of interest, dividends, bonuses or other sums.

From:
HM Revenue & Customs
Published:
20 May 2014
Last updated:
20 July 2026 — See all updates

Documents

Return spreadsheet template for payments of interest, dividends, bonuses or other sums

MS Excel Spreadsheet, 43.6 KB

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Details

Section 887 of the Income Tax Act 2007 requires registered societies to submit details to HMRC of the following types of payment where tax has not been deducted:

  • a payment of interest made by a registered society in respect of any mortgage, loan, loan stock or deposit
  • any interest, dividend, bonus or other sum payable to a shareholder of a registered society by reference to the amount of the shareholder’s holding in the share capital of the society

You’re legally obliged to send HMRC the information within 3 months following the end of the society’s accounting period.

Use the template to send your information to HMRC. Email it to tpi.a@hmrc.gov.uk.

Get more help on completing your return.

Updates to this page

Published 20 May 2014
Last updated 20 July 2026 — Show all updates

  1. Removed 'if you receive a statutory notice from HMRC', as you do not need to have received one.

  2. The email address to send your return to has been updated.

  3. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  4. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  5. The return spreadsheet template for payments of interest, dividends, bonuses or other sums has been updated.

  6. Return template has been updated.

  7. The return spreadsheet template and example spreadsheet have both been updated.

  8. The guidance, template and example have been updated.

  9. First published.

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Update history

2026-07-20 11:04
Removed ‘if you receive a statutory notice from HMRC’, as you do not need to have received one.