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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
, see all updates

Single notice & single declaration: copy of single notice to file trust returns

[Name and address of recipient] [Trust & Estates office details]

This notice requires you by law to send me a Tax Return for the year from 6 April [year] to 5 April [year] in respect of each of the [number] Trusts listed below. Give details of all the income and capital gains on which each trust may be charged to tax using:

  • a Trust and Estate Tax Return, and any supplementary Pages you need, supplied by HM Revenue and Customs; OR
  • other HM Revenue and Customs approved forms; OR
  • the e-filing.

Make sure the Tax Return, and any documents asked for, reaches me by:

  • the later of 30 September [year] and 2 months after the date this notice was given if you want me to calculate the trust tax, OR
  • the later of 31 January [year] and 3 months after the date this notice was given, at the latest, or you will be liable to an automatic penalty of £100.

Make sure your payment of any tax the trust owes reaches me by 31 January [year], or you will have to pay interest and perhaps a surcharge

Any Tax Return may be checked. Please remember that there are penalties for supplying false information

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No Name of trust Taxpayer reference
1 ABC Trust 1234567890
2 ABCD Trust 1234567899
[List can continue for thousands of trusts over a number of pages]