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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  • SAM123100 · Returns for out of date years: trusts
  • SAM123101 · Returns for out of date years: trusts (Action Guide)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: paper reports: trusts

SAM123250 | Returns: trust returns: paper reports: trusts

From HM Revenue & Customs · Self Assessment Manual

The LDC RETURNS - LOGGING FAILURES - NO RECORD FOUND paper report is the only paper report produced in respect of Trust returns.

The purpose of the report is to help manage returns in Local Data Capture (LDC). The report is printed automatically. Nil lists are not produced.

The daily report is of all cases where the computer

  • Cannot find a trust record for the Unique Taxpayer Reference (UTR) entered. The entry will be under the UTR used to log the return, therefore if you have miscopied the UTR you will not be able to trace which return has not been logged

  • The Organisation Unit Identifier (OUID) used by the operator when logging the return is invalid

The reports are printed centrally and sent to the office in which the return was logged (or captured).

Entries are made on this report in UTR order.

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