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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Returns: trust returns: returns for out of date years: trusts (Action Guide)

Where a return for an out of date year has not been captured in TSS by the relevant 5th April, follow steps 1 - 9 below.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

For details of how to access the SA functions, select ‘Index Of Functions’ on the left of the screen.

If the return was received within the relevant time limit (4 years from the end of the tax year , if later, within 12 months of the date of issue of a Determination)

1. Use function CREATE RETURN CHARGE to record the return charge
   

All other cases

If a Revenue Determination has been made in an amount greater than that shown on the return

2. Write to the trustee along the following lines
   
  * ‘Thank you for the information contained in the form you sent me for (year). The time limit for a (year) self assessment ran out on 31 January (year). I received your form after this date, therefore the Determination of tax I sent you on (date) remains in force’
3. File the return in the normal way

If a Revenue Determination has been made in an amount less than that shown on the return

4. Pass the return to the RISK Team to consider any action under discovery provisions
   
5. If the RISK Team confirms no further action is required, write to the trustee as Step 2

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
  * (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
   
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Notes:

  • In all circumstances the Revenue Determination constitutes the self assessment and creates the payment on account for the subsequent year
  • The amount of any fixed automatic penalty should not exceed the tax shown on the return, even though the return does not displace the Revenue Determination