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HMRC internal manual

Self Assessment Manual

Returns: trust returns: multiple SAI for one basis period: trusts

For all businesses, separate sets of SAI must be provided in respect of each period of account relating wholly or partly to the basis period.

If there are SAI for more than one period of account, only that for the latest period should be captured.

A return should be referred to a Higher Officer or above to confirm the correct details where

  • More than one set of Trade pages has been completed


  • More than one page TT3 has been completed


  • The entries on the pages TT3 differ

The item should then be repaired as an obvious error in the return. Further information is available at subject ‘Repairing Obvious Errors: Trusts’ (SAM123270).