Commentary

E1.212 Form of self assessment return—trustees

Personal and employment tax

E1.212 Form of self assessment return—trustees

E1.212 Form of self assessment return—trustees

The trust and estate self assessment tax return is similar to the individual's tax return (see E1.211). Trustees who are required to complete a trust tax return receive a formal notice under TMA 1970, s 8A. See E1.210.

The trust tax return consists of the main return (SA900), plus supplementary pages that should be completed depending on the trustees' circumstances:

  1.  

    •     trading supplementary pages (SA901)—which are used to report trading income, trading expenses and capital allowances of the trustees

  2.  

    •     partnership supplementary pages (SA902)—which are used to report partnership income of the trustees (which is also reported to HMRC by the partnership on the partnership

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