TSEM3056 - How trustees apply to use the single notice arrangement
How a trustee applies
To participate in the single notice arrangement, a trustee must
- make a written request to use the arrangement
- agree to provide a list each year of the trusts to be included.
The trustee sends the request to the trust office dealing with the trusts.
The requirements
The arrangement allows a trustee to receive just one notice to file for all trusts. It is available if
- a trustee has 50 or more trusts dealt with in the same trust office and
- the same individual or corporate trustee is trustee of all the trusts and is responsible for signing the tax returns.
Trust office action
If there are no reasons for excluding a trustee from the scheme, the trust office
- acknowledges and agrees the request
- places the request and a copy of the acknowledgement in the ‘single notice/ single declaration’ establishment file.
The arrangement applies to paper and e-filing returns.
It is available to personal representatives who meet similar standards
