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HMRC internal manual

Self Assessment Manual

Returns: trust returns: cessation or death of a trustee

You may learn on receipt of the return that the main trustee or one of the other trustees has ceased or died.

When informed of cessation or the death of a trustee it is necessary to update the trust record to indicate

  • That the trustee has ceased

And if the trustee was the main trustee

  • Nominate a new main trustee