SAM123031 - Returns: trust return: cessation or death of a trustee (Action Guide)
Where you discover a trustee has ceased or died follow steps 1 - 5 below. For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.
- Use function MAINTAIN CAPACITY SUMMARY
* Check if the ceased trustee appears on line 1If the trustee does appear and there are other live trustees present
* Go to step 2If the trustee does appear and there are no other live trustees present
* Go to step 3
- Select the line number on which the new main trustee appears
* Select the [Main] button
Then
* Select the line number on which the ceased trustee appears
And then
* Select the [Cease] button
- Check in the file for details of any other trustees who have not been set up on the trust’s SA record or contact any agent who may be acting
If a new trustee is found
* Go to step 4If no new trustee is found
* Go to step 5
- For each new trustee
* Use function SET UP CAPACITY DETAILS to record details of the new trustee
* Use function MAINTAIN CAPACITY SUMMARY to nominate the new main trustee
* Select the line number on which the new main trustee appears
* Select the [Main] button
Then for each ceased trustee
* Select the line number on which the ceased trustee appears
And
* Select the [Cease] button
- If no new trustees can be found
* Use function MAINTAIN CAPACITY SUMMARY to cease the trustee
* Select the line number on which the ceased trustee appears
And
* Select the [Cease] button
* Continue to make enquiries to establish the details of the new trustees