SAM123000 – Returns: trust returns: contents


All cases: action to take on receipt of the return

Trust and estate returns: preparing for entry into Technical Support System (TSS)

Trust and estate returns: entering return information in TSS

Pension scheme tax return: processing of the return

SAM123001Introduction

All cases: action to take on receipt of the return

SAM123010Acknowledging returns: trusts
SAM123020Bare trusts
SAM123030Cessation or death of a trustee
SAM123031Cessation or death of a trustee (Action Guide)
SAM123035Computer generated versions of tax returns
SAM123038Filing dates
SAM123040Logging trust returns
SAM123041Logging trust returns (Action Guide)
SAM123050Part year trust returns for the current tax year
SAM123051Part year trust returns for the current tax year (Action Guide)
SAM123060Payment received with trust return
SAM123070Return profile: trust and estate returns only
SAM123080Return issued to trust in error
SAM123090Return receipt (trust): responsible office elsewhere
SAM123091Return receipt (trust): responsible office elsewhere (Action Guide)
SAM123100Returns for out of date years: trusts
SAM123101Returns for out of date years: trusts (Action Guide)
SAM123110Reviewing enclosures: trust returns
SAM123120Storing trust returns
SAM123130Trustee detail changes
SAM123131Trustee detail changes (Action Guide)
SAM123140Unsolicited returns: trusts
SAM123141Unsolicited returns: trusts (Action Guide)

Trust and estate return - preparing for entry into Technical Support System (TSS)

SAM123150Accounting periods and basis periods: trusts
SAM123160Prior year adjustments: trust returns
SAM123161Prior year adjustments: trust returns (Action Guide)
SAM123170Provisional or estimated figures: trusts
SAM123180SAI: completion of trust return
SAM123185SAI: examples of omission of particular boxes
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
SAM123200Unlogging unsatisfactory trust returns
SAM123201Unlogging unsatisfactory trust returns (Action Guide)
SAM123210Unsatisfactory trust returns
SAM123211Unsatisfactory trust returns (Action Guide)

Trust and estate returns: entering return information in TSS

SAM123214Accept the trustee’s figure
SAM123215Action which needs to be taken
SAM123220Calculating trust liability
SAM123221Calculating trust liability (Action Guide)
SAM123230Capture of trust return after 31 December: RC cases only
SAM123240Multiple SAI for one basis period: trusts
SAM123241Multiple SAI for one basis period: trusts (Action Guide)
SAM123250Paper reports: trusts
SAM123251Paper reports: trusts (Action Guide)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
SAM123270Repairing obvious errors: trusts
SAM123271Repairing obvious errors: trusts (Action Guide)
SAM123280Repairing returns after 31 December: trusts
SAM123281Repairing returns after 31 December: trusts (Action Guide)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
SAM123300Return charge to be created for return issued in error
SAM123301Return charge to be created for return issued in error (Action Guide)
SAM123310Returns mislaid after logging: trusts
SAM123311Returns mislaid after logging: trusts (Action Guide)
SAM123315TSS printout for trust and pension scheme returns
SAM123320Unlogging returns where there is a charge on the record

Pension scheme tax return: processing of the return

SAM123330Processing the pension scheme tax return
SAM123331Processing the pension scheme tax return (Action Guide)
SAM123332Processing the pension scheme tax return: calculation