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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: trust returns: trustee detail changes (Action Guide)

Where the trustees have done any of the following the action you need to take is detailed in steps 1 - 12 below

  • Ticked the ‘Yes’ box at Question 20 of the Trust and Estate return. (For the Tax Return for Trustees of Registered Pension Schemes the trustee should tick the ‘Yes’ box at Question 19 and Question 20.)
  • Made entries in the boxes in the remainder of Question 20
  • Ticked box 1.6 on page 1 of the Self Employment supplementary pages to show the name or address of the business has changed

This guide is presented as follows

  Steps 1 - 4
   
  Steps 5 - 7
  Steps 8 - 11
  Step 12

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

Name, address and postcode changes

1. Use function MAINTAIN CAPACITY where the capacity name, capacity address, and postcode have changed or where a telephone number has been entered or amended
   
2. Use function AMEND TAXPAYER NAME AND ADDRESS if the trustee’s address or the name of the trust has changed
3. When you amend the address you may be taken to function CASE AVAILABLE FOR TRANSFER because the new address is outside the area covered by your office. If you do
  * Make a note of the identity of the new office with processing responsibility
  * Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
  * Select the [OK] button
  * Go to Step 12 after you have taken all other necessary action
4. Make a pencil note on the return that the changes have been dealt with

Business name and / or address change

5. Use function MAINTAIN TRADE to
   
  * Amend business name and business address
  * Amend the trade description where necessary
6. When you amend the address you may be taken to function CASE AVAILABLE FOR TRANSFER because the new address is outside the area covered by your office. If you do
  * Make a note of the identity of the new office with processing responsibility
  * Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
  * Select the [OK] button
  * Go to Step 12 after you have taken all other necessary action
7. Make a pencil note on the return that the changes have been dealt with

Names and addresses of the trustees or personal representatives

|   | ### For any new trustees or personal representative shown on the return | || | 8. | For each new trustee | |   | * Use function SET UP CAPACITY to enter details of the new trustees | |   | ### For any changes to existing trustees shown on the return | | 9. | For each existing trustee | |   | * Use function MAINTAIN CAPACITY SUMMARY to check if the details of the trustee are already held | |   | If the trustee details are held | |   | * Use function MAINTAIN CAPACITY to amend the relevant details | |   | If the trustee details are not held | |   | * Use function SET UP CAPACITY to enter the details on the SA record | |   | ### For any retiring trustees shown on the return | | 10. | For each trustee | |   | * Use function MAINTAIN CAPACITY SUMMARY to check if the details of the trustee are already held | |   | If the trustee details are held | |   | * Enter the line number on which the retiring trustee appears
 
And | |   | * Select the [Cease] button to cease that trustee | |   | If the trustee details are not held | |   | * No further action is necessary | |   | ### In all cases after all amendments have been made to each of the trustee’s details | | 11. | Use function MAINTAIN CAPACITY SUMMARY and check if the main trustee appears on line 1 | |   | If the main trustee does not appear on line 1 | |   | * Enter the line number on which the main trustee does appear
 
And | |   | * Select the [Main] button. The selected trustee will then become the main trustee and appear on line 1 when the screen is next displayed | |   | If the main trustee does appear on line 1 | |   | * No further action is necessary |

Prompt to transfer record

12. Where the computer has prompted you to transfer the SA record to a new office with processing responsibility following a change of address
   
  * Use function MAINTAIN RESPONSIBLE OFFICE to transfer the SA record. Select the [Transfer] button and then enter the new office details
  * Send the return immediately to the new office with a covering memo stating that the return has been logged and any necessary taxpayer detail changes made
  * Transfer the file to the new office
  More detailed advice on the transfer of SA records is available in section ‘Movement of Taxpayer Records’ in business area ‘Records