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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: the charge on trustees: standard rate band - standard letter to be issued when the Last SA Return year is set and the dormancy procedures are appropriate.

Where the ‘Last SA Return’ year has been set in accordance with TSEM3014, and the dormancy procedure is appropriate, send a copy of the standard dormancy letter to the trustees, copied to the agent as appropriate. You will find this letter in SEES Forms and Letters.