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HMRC internal manual

Self Assessment Manual

Returns: trust returns: TSS printout for trust and pension scheme returns

The TSS facility produces a printout which details the action to be taken in connection with the return. The printout will always include

  • The figures to be entered on the trust / pension scheme SA record using function CREATE RETURN CHARGE
  • A list of the supplementary pages submitted with the return for comparison with the return profile

Note: From 6 April 2000 the return profile is updated automatically following the capture of the return on TSS

And could also include the following

  • A list of repairs
  • A prompt to deal with the repayment request made on the return
  • A prompt to make the necessary changes to the SA record. For example a change to the trustee’s name or address
  • A prompt that the case needs to be submitted to IR (Trusts) / Pension Schemes Services
  • A prompt that the return contained a claim to reduce payments on account
  • A prompt to issue the case to the Centre for Non Residents in respect of a double taxation claim
  • A prompt to make the SA trust / pension scheme record dormant where it has ceased
  • A prompt to set certain compliance signals

Note: From 6 April 2000 the Mandatory review and Potential Selection for Enquiry signal are passed automatically from TSS to SA

  • A prompt to deal with trading losses brought back