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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Issuing a single notice for trusts

A trustee using the single notice arrangement must provide a list each year of the trusts to be included. The trustee sends it to the trust office dealing with those trusts.

The trust office

  • copies the list
  • sets the manual return signal for the trusts on the list, if not already set
  • prepares two copies of a single notice to file (TSEM3075 onwards) using headed notepaper
  • sends a single notice to the trustee instead of individual SA returns
  • notes on the SA record for each trust, the date of issue. This is shown as a return issued manually
  • places the original list and the copy single notice in the ‘single notice/ single declaration’ establishment file.

TSEM3052 has details of the conditions for participating in the arrangement.