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Contents

Official guidance
Self Assessment Manual

SAM123000 · Returns: trust returns

  • SAM123001 · Introduction
  • SAM123010 · Acknowledging returns: trusts
  • SAM123020 · Bare trusts
  • SAM123030 · Cessation or death of a trustee
  • SAM123031 · Returns: trust return: cessation or death of a trustee (Action Guide)
  • SAM123035 · Computer generated versions of tax returns
  • SAM123038 · Filing dates
  • SAM123040 · Logging trust returns
  • SAM123041 · Logging trust returns (Action Guide)
  • SAM123050 · Part year trust returns for the current tax year
  • SAM123051 · Part year trust returns for the current tax year (Action Guide)
  • SAM123060 · Payment received with trust return
  • SAM123070 · Return profile: trust and estate returns only
  • SAM123080 · Return issued to trust in error
  • SAM123090 · Return receipt (trust): responsible office elsewhere
  • SAM123091 · Return receipt (trust): responsible office elsewhere (Action Guide)
  • SAM123100 · Returns for out of date years: trusts
  • SAM123101 · Returns for out of date years: trusts (Action Guide)
  • SAM123110 · Reviewing enclosures: trust return
  • SAM123120 · Storing trust returns
  • SAM123130 · Trustee detail changes
  • SAM123131 · Trustee detail changes (Action Guide)
  • SAM123140 · Voluntary returns: trusts
  • SAM123141 · Voluntary returns: trusts (Action Guide)
  • SAM123150 · Accounting periods and basis periods: trusts
  • SAM123160 · Prior year adjustments: trust returns
  • SAM123161 · Prior year adjustments: trust returns (Action Guide)
  • SAM123170 · Provisional or estimated figures: trusts
  • SAM123180 · SAI: completion of trust return
  • SAM123185 · SAI: examples of omission of particular boxes
  • SAM123190 · Subcontractor returns: trust return review
  • SAM123200 · Unlogging unsatisfactory trust returns
  • SAM123201 · Unlogging unsatisfactory trust returns (Action Guide)
  • SAM123210 · Unsatisfactory trust returns
  • SAM123211 · Unsatisfactory trust returns (Action Guide)
  • SAM123214 · Accept the trustee’s figure
  • SAM123220 · Calculating trust liability
  • SAM123221 · Calculating trust liability (Action Guide)
  • SAM123230 · Capture of trust return after 31 December: RC cases only
  • SAM123240 · Multiple SAI for one basis period: trusts
  • SAM123241 · Multiple SAI for one basis period: trusts (Action Guide)
  • SAM123250 · Paper reports: trusts
  • SAM123251 · Paper reports: trusts (Action Guide)
  • SAM123260 · Repairing box 17.1
  • SAM123270 · Repairing obvious errors: trusts
  • SAM123271 · Repairing obvious errors: trusts (Action Guide)
  • SAM123280 · Repairing returns after 31 December: trusts
  • SAM123281 · Repairing returns after 31 December: trusts (Action Guide)
  • SAM123290 · Repairing trust returns: guidelines for small repairs
  • SAM123300 · Return charge to be created for return issue in error
  • SAM123301 · Return charge to be created for return issued in error (Action Guide)
  • SAM123310 · Returns mislaid after logging: trusts
  • SAM123311 · Returns mislaid after logging: trusts (Action Guide)
  • SAM123315 · TSS printout for trust and pension scheme returns
  • SAM123320 · Unlogging returns where there is a charge on the record
  • SAM123330 · Processing the pension scheme tax return
  • SAM123331 · Processing the pension scheme tax return (Action Guide)
  • SAM123332 · Processing the pension scheme tax return: calculation
  1. Returns: trust returns: contents
  2. Returns: trust returns: acknowledging returns: trusts

SAM123010 | Returns: trust returns: acknowledging returns: trusts

From HM Revenue & Customs · Self Assessment Manual

For further information regarding the issue of receipts, see subject ‘Acknowledging returns: individuals (SAM121010).

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