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HMRC internal manual

Self Assessment Manual

Returns: trust returns: return charge to be created for return issued in error (Action Guide)

This guidance applies for tax years 2009-10 and earlier. Further guidance applies for the tax years 2010-11, and later, under subject ‘Dormant records, SAM101090 onwards.

Where two tax returns have been logged for the same trust or pension scheme in cases where there are two SA records held for the trust or pension scheme follow steps 1 - 3 below.

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

1. Enter the completed return information in Technical Support System (TSS) or calculate the liability manually as normal and use function CREATE RETURN CHARGE to enter the liability on the SA record
2. For the uncompleted return use function CREATE RETURN CHARGE to enter a nil liability on the SA record that is to be made dormant
3. Make the SA record held in error dormant as follows
  * Enter the year for which the uncompleted return applies in the Last SA Return Required For Year Ending 5th April field in function AMEND TAXPAYER SIGNALS
  * Make a note of the reason why the record has been made dormant in the Free Format Notes field and include the Unique Taxpayer Reference (UTR) of the SA record that remains live
  * Use function MAINTAIN PAYMENTS ON ACCOUNT to reduce the current year’s payments on account to nil only if 
  * The case ceased during the previous year and the SA return for the year of cessation has already been received and the liability entered on the record
  * The trustee has made a claim to reduce payments on account
  ### In other cases
  * Take no action regarding the current year’s payments on account
  * Enter on the SA record the date the source ceased
  * Using function MAINTAIN PARTNER, if the source of income is a partner source
  * Using function MAINTAIN TRADE, if the source of income is a trade
  * Break the link between the SA record and any linked CODA record, using function MAINTAIN SOURCES to
  * Delete the entry in the Other System field
  * Delete the legacy system reference in the Other System Reference field