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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Submitting single declaration trust returns

A trustee may complete a single declaration (TSEM3054) when submitting paper or e-filing returns. The declaration should cover at least 50 returns, all dealt with in one trust office. See TSEM3064 for one-off exceptions to this figure.

The wording of the declaration is at TSEM3076 onwards. If a trustee uses a different form of wording the trust office must return the declaration and tax returns. The trustee should sign a correctly worded declaration and re-submit it with the tax returns.

A trustee has submitted a valid return only if it is signed individually or covered by a correctly worded single declaration.

Paper returns

The trustee sends the declaration and trust returns to the appropriate trust office. The trust office checks it has all the returns on the list enclosed with the declaration.

Returns using e-filing

If the trustee uses e-filing to lodge all the returns, he must prepare the declaration and sign it before submitting the returns. The trustee retains the declaration. If he ever uses a hardcopy printout of a return as evidence, the trustee needs to produce the single declaration covering that return.

Single notice arrangement

TSEM3052 to TSEM3058 has details of the single notice arrangement. This is complementary to, but separate from, a single declaration.

Single declarations can covers trusts for which the trust office did not issue a single notice. A trustee does not have to use a single declaration after the trust office issued a single notice. The trustee can sign individual returns.