FURBS - Closing down a formal scheme

A question from an Accountant to the solicitors out there. I have a new client who set up an Funded Unapproved Retirement Benefit Scheme a number of years ago. As it was an unapproved scheme all income and gains have been taxed as a Trust. The member has now retired and all funds of the FURBS withdrawn and all tax liabilities cleared. However, HMRC are still issuing annual tax returns for completion and the client wants to get rid of the pointless task of submitting nil returns. My question is can I simply tell HMRC that the fund has no assets left and get them to remove it from self assessment or is it necessary, as with other trusts, to get a formal Deed of Appointment drawn up to close it down formally.

Hi Robert,

Id suggest the administrator sends an event report to HMRC.