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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: issuing returns: single declaration arrangement

The single declaration arrangement allows a personal representative to send completed returns along with

  • a single declaration and
  • a list of the estates covered by that declaration.

The personal representative signs the single declaration, but not the paper returns or hard copy printouts.

The arrangement applies to returns submitted on paper, or filed electronically.

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