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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Single notice & single declaration: copy of single declaration from non-corporate trustee: returns lodged through e-filing

[Name and address of trustee]

Single Declaration for a Number of Tax Returns

Income and Capital Gains for the year ended 5 April [year]

The information I have given in the [number] Tax Returns listed below is correct and complete to the best of my knowledge and belief. In addition to information from pages 2 to 8 of the Tax Return for each trust the supplemental pages detailed on the enclosed list form part of the return information being sent to you. I understand that if I give false information or conceal any part of a trust’s income or chargeable gains, I may be liable to financial penalties and/or may be prosecuted

I understand that when I advise [Name of Agent Filer] that I have signed this declaration and the date of this action they will be entitled to submit my return information using the Electronic Lodgement Service.

I confirm that this declaration covers all of the [number] trusts listed below and that I am a trustee for all of those trusts.




Where a Tax Return contains a claim for repayment of tax or payment of tax credit and you require the repayment to be sent to a bank, building society or other nominee Q18 of the Tax Form must be completed. Please note the receipt of these nomination details included with the other return information received using e-filing will be taken to be your formal approval to such a nomination for repayment purposes.

[New page]

No Name of trust Taxpayer reference Supplemental Pages enclosed.