What is this "Trust Register" that they refer to in Q20 of the 2016-17 SA900 trust tax return? I don't find it in previous years' tax return formats.
Is it a statutory document? If so is it one created by tax law or by general/trust law?
No doubt I am already supposed to know the answer. Ho hum. I had a look at the tax return guide book for the SA900 but it was no help.
With kind regards
Clint Westwood
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It's been introduced as part of the same AML directive that brought in all the FATCA and CRS stuff.
Earlier years' returns had lots of boxes for detailing changes to trustees (new trustees, retiring trustees or changes of address etc). All those boxes have been replaced by the single tick, as that info is now in the statutory trust register which I think it due to be available in June (but nobody is holding their breath!)
Or another way of putting it: Making Trusts Difficult.
