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HMRC internal manual

Self Assessment Manual

Returns: trust returns: part year trust returns for the current tax year (Action Guide)

When you receive a part year return for the current year follow steps 1 - 4 below. For details of how to access the function, select ‘Index Of Functions’ on the left of the screen.

1. Do not attempt to use function LOG RETURN to record the date of receipt
2. Pass the return through to the officer with the user role of Clerical Processing Officer to calculate the liability to the date of cessation
3. Pass the trust folder with the return to the Compliance Manager to consider whether any further liability arises on the cessation of the trust
4. Following instructions from the Compliance Manager
  * Use function CREATE RETURN CHARGE to record the liability on the trust’s SA record

Further information on permanent cessations can be found at SAM90000 onwards.