SAM123131 – Returns: trust
returns: trustee detail changes (Action Guide)
Where the trustees have done any of the following the action you
need to take is detailed in steps 1 - 12 below
- Ticked the ‘Yes’ box at Question 20 of
the Trust and Estate return. (For the Tax Return for Trustees of
Registered Pension Schemes the trustee should tick the
‘Yes’ box at Question 19 and Question 20.)
- Made entries in the boxes in the remainder of
Question 20
- Ticked box 1.6 on page 1 of the Self Employment
supplementary pages to show the name or address of the business has
changed
This guide is presented as follows
For details of how to access the SA functions, select
‘Index Of Functions’ on the left of the screen.
- Use function MAINTAIN CAPACITY where the capacity name,
capacity address, and postcode have changed or where a telephone
number has been entered or amended
- Use function AMEND TAXPAYER NAME AND ADDRESS if the
trustee’s address or the name of the trust has changed
- When you amend the address you may be taken to function CASE
AVAILABLE FOR TRANSFER because the new address is outside the area
covered by your office. If you do
- Make a note of the identity of the new office with
processing responsibility
- Leave the ‘N’ entry in the Please
Confirm if Transfer is Required field
- Select the [OK] button
- Go to Step 12 after you have taken all other
necessary action
- Make a pencil note on the return that the changes have been
dealt with
- Use function MAINTAIN TRADE to
- Amend business name and business address
- Amend the trade description where necessary
- When you amend the address you may be taken to function CASE
AVAILABLE FOR TRANSFER because the new address is outside the area
covered by your office. If you do
- Make a note of the identity of the new office with
processing responsibility
- Leave the ‘N’ entry in the Please
Confirm if Transfer is Required field
- Select the [OK] button
- Go to Step 12 after you have taken all other
necessary action
- Make a pencil note on the return that the changes have been
dealt with
For any new trustees or personal representative shown on
the return
- For each new trustee
- Use function SET UP CAPACITY to enter details of
the new trustees
For any changes to existing trustees shown on the
return
- For each existing trustee
- Use function MAINTAIN CAPACITY SUMMARY to check if
the details of the trustee are already held
If the trustee details are held
- Use function MAINTAIN CAPACITY to amend the
relevant details
If the trustee details are not held
- Use function SET UP CAPACITY to enter the details
on the SA record
For any retiring trustees shown on the return
- For each trustee
- Use function MAINTAIN CAPACITY SUMMARY to check if
the details of the trustee are already held
If the trustee details are held
- Enter the line number on which the retiring
trustee appears
And
- Select the [Cease] button to cease that
trustee
If the trustee details are not held
- No further action is necessary
In all cases after all amendments have been made to each of
the trustee’sdetails
- Use function MAINTAIN CAPACITY SUMMARY and check if the main
trustee appears on line 1
If the main trustee does not appear on line 1
- Enter the line number on which the main trustee
does appear
And
- Select the [Main] button. The selected trustee
will then become the main trustee and appear on line 1 when the
screen is next displayed
If the main trustee does appear on line 1
- No further action is necessary
- Where the computer has prompted you to transfer the SA record
to a new office with processing responsibility following a change
of address
- Use function MAINTAIN RESPONSIBLE OFFICE to
transfer the SA record. Select the [Transfer] button and then enter
the new office details
- Send the return immediately to the new office with
a covering memo stating that the return has been logged and any
necessary taxpayer detail changes made
- Transfer the file to the new office
More detailed advice on the transfer of SA records is available
in section ‘Movement of Taxpayer Records’ in business
area ‘Records
