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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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An outline of the single notice arrangement for trusts

The single notice arrangement allows a trustee to ask not to receive individual returns for trusts. Instead the trust office issue a single notice to file. The notice includes a list of the trusts covered by that notice.

The requirements

The arrangement is available if

  • a trustee has 50 or more trusts dealt with in the same trust office and
  • the same individual or corporate trustee is trustee of all the trusts and is responsible for signing the tax returns.

Single declaration arrangement

TSEM3054 has details of the single declaration arrangement. This is complementary to, but separate from, a single notice.

Personal representatives

The arrangement is available to personal representatives who meet similar standards.