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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  • SAM123100 · Returns for out of date years: trusts
  • SAM123101 · Returns for out of date years: trusts (Action Guide)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: multiple SAI for one basis period: trusts (Action Guide)

SAM123241 | Returns: trust returns: multiple SAI for one basis period: trusts (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

Where the trustee has submitted multiple Standard Accounts Information (SAI) for a business, follow steps 1 - 3 below.

1.Check through the sets received and determine the set which is for the latest period of account
2.Enter the SAI for the latest period of account only, using the Technical Support System (TSS)
3.Enter the basis period information. This should only be completed by the trustee on the set of pages relating to the latest period of account
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