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HMRC internal manual

Trusts, Settlements and Estates Manual

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

Single declaration arrangement

The single declaration arrangement allows a trustee to send completed returns along with

  • a single declaration and
  • a list of the trusts covered by that declaration.

The trustee signs the single declaration, but not the paper returns or hard copy printouts.

The arrangement applies to returns submitted on paper, or using e-filing.

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 notice arrangement

TSEM3052 has details of the single notice arrangement. This is complementary to, but separate from, a single declaration.


Personal representatives

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