Single notice & single declaration: fewer than 50 trusts
- 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 offices have a limited discretion where the 50 limit is not reached. For example a trustee may make regular use of the single declaration arrangement but one year be able to submit only 45 cases. The trust office can accept a single declaration for those 45 returns. But a trustee who regularly acts for only 40 trusts cannot meet the criteria. That trustee cannot make use of the single notice or single declaration arrangement.