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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: issuing returns: single notice arrangement

The single notice arrangement allows a personal representative to ask not to receive individual returns for estates. Instead, the tax office issues a single notice to file. The notice includes a list of the estates covered by that notice.

There is a similar arrangement allowing a single notice and single declaration covering a number of returns for trusts. Details of the arrangements for trusts are at TSEM3050 onwards.