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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: trust returns: reviewing enclosures: trust return

All enclosures sent in with returns, for example accounts and dividend vouchers should not normally be sent back to the person who submitted the return but should be retained with the return in the file.

The only exceptions are certain legal documents, such as marriage or death certificates, or where a trustee asks for documents to be returned. In these circumstances photocopies should be kept.

Retaining enclosures will prevent arguments about the right of HMRC to make a discovery where it is believed a trustee has not made a full disclosure.

Other correspondence and enclosures should be read to determine whether any other action is required. Ensure such correspondence is dealt with promptly and is not overlooked.