Trust no longer has assets/liabilites/income

Seem to be consigned in perpetuity to filing SA900 tax returns.

How can I bring an end to this requirement?


You can write to HMRC Trusts quoting the UTR and stating that, due to the nature of the assets held, no income or gains will arise for the foreseeable future so could they please stop issuing tax returns. Include a sentence to say that the trustees will, of course, complete a return should this become necessary in the future. This has always worked for me.

Although if you are actually saying that the trust has come to an end, then this should have been reported to HMRC on the return for the appropriate year by completing boxes 21.4 and 21.9. That would also stop any future returns being issued.




1 Like

Thank you, that seems to be the perfect answer.

The trust tax return software I use does not provide for filling in those boxes so I have written to HMRC Trusts today.

We use CCH which picks up this information from the details of the client rather than actually filling in box 21.4.

On the basis that the trust has come to an end, then you would also need to complete the Trust Register to provide the date of cessation.

Lucy Orrow CTA TEP
Lambert Chapman LLP