SAM124062 - Returns: view and amend return: amending trust returns (including repairs after 31 December) (Action Guide)

If you receive an amendment to a Trust and Estate return from the trustee or Personal Representative follow steps 1 - 21 below.

For details of how to access the SA functions, select ‘Index of Functions’ on the left of the screen.

This guide is presented as follows

Amending the Trust and Estate return - Steps 1 - 15
Repairs to amended Trust and Estate returns after 31 December - Steps 16 - 21

Amending the Trust and Estate return

1. Use function VIEW STATEMENT to check if a charge (liability) has been entered on the record

If the liability has not yet been recorded see subject ‘Taxpayer amendment received before original return captured’ (SAM124150)

If the liability has been entered on the record

2. Check for any changes to the name and address of the main trustee on the return

3. Use Technical Support System (TSS) to enter the amended return details

Note: Ensure that you enter the main trustee’s amended name and / or address where applicable

4. Put the amended return on one side to await the output from TSS

Action on receipt of output to taxpayer

5. Separate the ACTION REQUIRED FOLLOWING DATA CAPTURE printout and put it to one side

6. Attach the letter and the other printouts for each trust for each return

7. Issue the documents to the trustee

Action on receipt of ACTION REQUIRED FOLLOWING DATA CAPTURE printout

8. If the printout indicates that a repayment has been claimed see section ‘Issue Repayment’ (SAM110000 onwards) for more information

9. If the printout indicates that changes are required to the SA record, for example a change of trustee name or address, refer to subject ‘Trustee detail changes’ (SAM123130) for more information

10. If the printout indicates that submission to HMRC (Trusts) is required because discretionary payments have been made to surviving settlor’s minor unmarried children

  • Consider submitting the return with the file to HMRC (Trusts)

11. If the printout indicates there is a claim to double taxation relief

  • Consider submitting the return with the file to the Centre for Non Residents

12. If the printout indicates that the return contained a claim to reduce payments on account refer to section ‘Claim to adjust payments on account’ (SAM1000 onwards)

13. If the printout indicates that the trust has ceased or the period of administration has ceased

  • Use function AMEND TAXPAYER SIGNALS and enter the year of this return in the Last SA Return Required for Year Ending 5th April field

14. If the printout indicates that there is a trading loss brought back refer to Action Guide ‘Return Amendments: Prior Year Adjustments’ (SAM124070)

15. File the printout with the return for future reference and to deal with any queries arising from any repairs made to the return

Repairs to amended Trust and Estate returns after 31 December

If you are dealing with an amended Trust and Estate return

  • After 31 December following the end of the return year, and
  • A repair(s) is identified which would increase the taxpayer’s liability (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and no repayment is due

16. Enter the amended return details in TSS without those repairs, you will need to over-ride error messages displayed and accept the figures supplied

17. The return charge is passed automatically from TSS to SA

Then, the following day or next available day

18. Use TSS to calculate the liability using the figures following repair

19. The charge is automatically passed from TSS to SA

20. Issue the revised Tax Calculation to the Trustee or Personal Representative

21. Now follow steps 8 - 15 above