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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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How trustees apply to use the single notice arrangement

How a trustee applies

To participate in the single notice arrangement, a trustee must

  • make a written request to use the arrangement
  • agree to provide a list each year of the trusts to be included.

The trustee sends the request to the trust office dealing with the trusts.

The requirements

The arrangement allows a trustee to receive just one notice to file for all trusts. It 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.

Trust office action

If there are no reasons for excluding a trustee from the scheme, the trust office

  • acknowledges and agrees the request
  • places the request and a copy of the acknowledgement in the ‘single notice/ single declaration’ establishment file.

The arrangement applies to paper and e-filing returns.

It is available to personal representatives who meet similar standards