SAM123240 – Returns: trust returns: multiple SAI for one basis period: trusts

If there are SAI for more than one period of account, only that for the latest period should be captured.

A return should be referred to a Higher Officer or above to confirm the correct details where

• More than one set of Trade pages has been completed

And

• More than one page TT3 has been completed

And

• The entries on the pages TT3 differ

The item should then be repaired as an obvious error in the return. Further information is available at subject ‘Repairing Obvious Errors: Trusts’ ( SAM123270).