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
|LIST OF TRUSTS|
|No||Name of trust||Taxpayer reference|
|[List can continue for thousands of trusts over a number of pages]|