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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: trust returns: contents

  1. SAM123001
    Introduction
  2. SAM123010
    Acknowledging returns: trusts
  3. SAM123020
    Bare trusts
  4. SAM123030
    Cessation or death of a trustee
  5. SAM123031
    Cessation or death of a trustee (Action Guide)
  6. SAM123035
    Computer generated versions of tax returns
  7. SAM123038
    Filing dates
  8. SAM123040
    Logging trust returns
  9. SAM123041
    Logging trust returns (Action Guide)
  10. SAM123050
    Part year trust returns for the current tax year
  11. SAM123051
    Part year trust returns for the current tax year (Action Guide)
  12. SAM123060
    Payment received with trust return
  13. SAM123070
    Return profile. Trust and estate returns only
  14. SAM123080
    Return issued to trust in error
  15. SAM123090
    Return receipt (trust): responsible office elsewhere
  16. SAM123091
    Return receipt (trust): responsible office elsewhere (Action Guide)
  17. SAM123100
    Returns for out of date years: trusts
  18. SAM123101
    Returns for out of date years: trusts (Action Guide)
  19. SAM123110
    Reviewing enclosures: trust return
  20. SAM123120
    Storing trust returns
  21. SAM123130
    Trustee detail changes
  22. SAM123131
    Trustee detail changes (Action Guide)
  23. SAM123140
    Unsolicited returns: trusts
  24. SAM123141
    Unsolicited returns: trusts (Action Guide)
  25. SAM123150
    Accounting periods and basis periods: trusts
  26. SAM123160
    Prior year adjustments: trust returns
  27. SAM123161
    Prior year adjustments: trust returns (Action Guide)
  28. SAM123170
    Provisional or estimated figures: trusts
  29. SAM123180
    SAI: completion of trust return
  30. SAM123185
    SAI: examples of omission of particular boxes
  31. SAM123190
    Subcontractor returns: trust return review
  32. SAM123200
    Unlogging unsatisfactory trust returns
  33. SAM123201
    Unlogging unsatisfactory trust returns (Action Guide)
  34. SAM123210
    Unsatisfactory trust returns
  35. SAM123211
    Unsatisfactory trust returns (Action Guide)
  36. SAM123214
    Accept the trustee's figure
  37. SAM123220
    Calculating trust liability
  38. SAM123221
    Calculating trust liability (Action Guide)
  39. SAM123230
    Capture of trust return after 31 December: RC cases only
  40. SAM123240
    Multiple SAI for one basis period: trusts
  41. SAM123241
    Multiple SAI for one basis period: trusts (Action Guide)
  42. SAM123250
    Paper reports: trusts
  43. SAM123251
    Paper reports: trusts (Action Guide)
  44. SAM123260
    Repairing box 17.1
  45. SAM123270
    Repairing obvious errors: trusts
  46. SAM123271
    Repairing obvious errors: trusts (Action Guide)
  47. SAM123280
    Repairing returns after 31 December: trusts
  48. SAM123281
    Repairing returns after 31 December: trusts (Action Guide)
  49. SAM123290
    Repairing trust returns: guidelines for small repairs
  50. SAM123300
    Return charge to be created for return issued in error
  51. SAM123301
    Return charge to be created for return issued in error (Action Guide)
  52. SAM123310
    Returns mislaid after logging: trusts
  53. SAM123311
    Returns mislaid after logging: trusts (Action Guide)
  54. SAM123315
    TSS printout for trust and pension scheme returns
  55. SAM123320
    Unlogging returns where there is a charge on the record
  56. SAM123330
    Processing the pension scheme tax return
  57. SAM123331
    Processing the pension scheme tax return (Action Guide)
  58. SAM123332
    Processing the pension scheme tax return: calculation