Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
, see all updates

Processing single declaration trust returns

Trustees may complete a single declaration to cover a number of returns. Details are at TSEM3060.

The trust office

  • checks that it has all returns covered by the single declaration
  • processes the returns
  • files the single declaration in the ‘single notice/ single declaration’ establishment file. It keeps the declaration for 21 years.

Sending back an incomplete return

A trust office sometimes has to send back a return because it is incomplete. When the trustee resubmits it he must sign the declaration on the return or on the hardcopy printout if using e-filing. The original single declaration does not cover the amended return.