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