SDLTM31730 | Application: Trusts and powers

Trusts and powers: Relevant trustees

A land transaction return in relation to a land transaction may be made or given by any one or more of the trustees who are the responsible trustees in relation to the transaction. See SDLTM31720.

The trustees making the return are known as the relevant trustees. The declaration on the return confirming it is complete and correct must be made by all the relevant trustees.

The appeal and enquiry powers require that any notice, assessment or amendment to be given by HM Revenue & Customs must be given to each of the relevant trustees. However, an appeal or closure notice application may be made by any of the relevant trustees.