Submit accounting period information for a Co-ownership authorised contractual scheme (CoACS)
Source: gov.uk (2025-10-09)

Use this service to send accounting period information for a CoACS to HMRC if you are an agent or organisation.

To fulfil tax obligations, the operator of the Co-ownership authorised contractual scheme (CoACS) must make a return of information to HMRC.

This must be done by the information reporting date, which is 6 months after the end of each accounting period.

If you do not provide the information by the reporting date, you may need to pay a penalty.

What you’ll need to tell us about the scheme

To complete a report, you’ll need to tell us the:
- CoACS details including the scheme operator’s Corporation Tax Unique Taxpayer Reference if there is one
- business name and address of the scheme operator
- accounting period start and end dates for the CoACS
You can then choose to either use the template or your own document to tell us the:
- name of the CoACS and any sub-schemes
- names and addresses of all participants in the CoACS
- number and classes of units in the CoACS at the end of the accounting period
- amount of income per unit for each class
If any participant left the scheme before the end of the accounting period, you still need to provide their name and address.

Download the Participants and units in the CoACS template (https://assets.publishing.service.gov.uk/media/68dfd962ef1c2f72bc1e4dbb/CoACs-participants-and-units-in-the-scheme-template.ods) (ODS, 3.51 KB).

The same template is also available to download in the form.

You must complete both tabs in the template.

You can upload the completed template or your own document when you send the report online. If you want to provide more information, you will also have the option to upload your supporting documents.

Each file must be 10MB or less and be in one of the following formats:
- XLSX
- PDF
- JPEG
- DOCX
- PPTX
Submit your accounting period information

Online

You can use the online form to send a report.

You’ll need to either:
- sign in with your Government Gateway user ID and password (if you do not have a user ID, you can create one when you first try to sign in)
- use your email address to get a confirmation code that you can use to sign in
You can save your progress and come back later.

Start now (https://www.tax.service.gov.uk/submissions/new-form/submit-accounting-period-information-for-coacs)

You’ll get confirmation when you submit your annual report.

We will aim to process this within 15 working days.

Email or post

If you are not able to use the online form or template, you can email or post the information to HMRC using your own document within 6 months of the accounting period end.

Where to send the accounting period information

Email your completed template or other document containing your accounting period information to xxx@xxx.xx (mailto:xxx@xxx.xx)

Include ‘CoACS’ in the subject line.

If you cannot email, post your accounting period information to:

Collective Investment Schemes Centre (CISC)Wealthy/Mid-size Business ComplianceHM Revenue & CustomsBX9 1HT

Penalties

You may get a penalty if:
- you do not to provide the information by the reporting date
- HMRC has given you formal notice that further information is required and you do not provide it
Find out more about penalties in the Investment Funds Manual in chapter IFM08240 (https://www.gov.uk/hmrc-internal-manuals/investment-funds/ifm08240).