HMRC provides a template for you to download and complete. Once you’ve done so, upload and send it via their online service. Before it can be submitted, you’ll be asked to confirm that the information in the report is correct and complete to the best of your knowledge.
Here are some pointers for getting the technical side right:
Do
- Work in either CSV or ODS format
- Make sure the file is smaller than 20MB
- Check that you’re registered for an HMRC online account
Don’t
- Don’t alter the template’s layout or column headings
- Don’t password protect it
- Don’t add any extra sheets
If you have software developers who’ll be building your reports, HMRC have published a guide to the data requirements which your team will be very grateful to see.