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HMRC internal manual

Self Assessment Manual

Returns: trust returns: multiple SAI for one basis period: trusts (Action Guide)

Where the trustee has submitted multiple Standard Accounts Information (SAI) for a business, follow steps 1 - 3 below.

1. Check through the sets received and determine the set which is for the latest period of account
2. Enter the SAI for the latest period of account only, using the Technical Support System (TSS)
3. Enter the basis period information. This should only be completed by the trustee on the set of pages relating to the latest period of account