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Deregister a trust for Income Tax

Trust has come to an end and must deregister with HMRC

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Trust was set up many years ago. A couple of years back I registered it under HMRC's current scheme by setting up a Govenment Gateway account and submitting a letter with all relevant details. At the time and since I did nothing else other than submit tax returns.

Trust at an end now and so I must deregister it. I assume that I must register through the GG for income tax and then use that to notify closure.

Sorry if I sound thick but to me the advice on HMRC's website is less than helpful.

As ever, thanks in advance!

Replies (14)

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By Tax Dragon
07th Sep 2021 07:56

I'm assuming your question is "has anybody else done this yet?"

(I'm used to having to make assumptions in this forum, but I award you some sort of biscuit for this one.)

If I've assumed correctly, my answer is "not me". If I've assumed incorrectly, you might want to post back with your actual question, to help others avoid making the same mistake as me.

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By GamekeeperTurnedPoacher
07th Sep 2021 09:17

Thanks Tax Dragon,
You assume correctly.
I can't imagine too many people have experienced the joys of deregistering a trust.
As you suggest,it is probably worth reposting in the hope that someone knows the answer.

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By K81
07th Sep 2021 13:17

since 2019/20 when you file a trust return you also need to go into your GG & note that the Trust return has been filed & answer some questions concerning this - you also note here if a trust has ceased. I had two cease 2019/20 & did this & both trust records have been closed with HMRC

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Replying to K81:
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By GamekeeperTurnedPoacher
07th Sep 2021 14:27

Thanks K81,

I was unaware of having to note the GG that tax returns has been submitted. I much admit that I found the whole thing confusing.

Please tell me how to do so and I will bring everything up to date. I assume that I have to open/ download an income tax(?) section in the GG.
Thanks in advance!

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By K81
08th Sep 2021 08:50

Your client needs to have "claimed" their trust on their own GG. You can then request digital handshake to act for the trust on the GG.

Under heading Trusts and estates there is a section headed manage my clients trusts. Each time you file a trust return you go here & follow the instructions - the questions are simple & this seems like pointless exercise but something presumably in the pipeline for this.

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By GamekeeperTurnedPoacher
08th Sep 2021 09:29

Many thanks K81!
I have to go out now. I will look at this later.

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Replying to GamekeeperTurnedPoacher:
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By GamekeeperTurnedPoacher
08th Sep 2021 13:37

I have looked on the GG for the trust and on my own GG client list. I cannot see the Trusts and Estates section to which you refer. Sorry if I am being thick.
Can you give me any more help please?
If this becomes messy would you consider a phone call please? If so my number is 07730 778915. My name is Hugh.

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By justsotax
08th Sep 2021 13:48

Apparently you have to do it online (through the same process when you had to declare the trusts online a few years back)....they will not accept post apparently.....as usual the Revenue making something that should be straight forward anything but....

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Replying to justsotax:
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By GamekeeperTurnedPoacher
08th Sep 2021 13:53

Thanks! I am struggling with finding what I need on the trust GG and my business GG.

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Replying to GamekeeperTurnedPoacher:
By K81
08th Sep 2021 15:12

its actually through your Agent Service Account not GG account I think they may be different, its the same account that you file online CG through.

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Replying to K81:
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By GamekeeperTurnedPoacher
08th Sep 2021 15:55

Thank you!
I assume that I must have an Agent Services Account if I registered the trust. I do not have a record of the reference number and log in details which is unusual.
I will try to register/re-register and see where that takes me.
Thanks again particularly for your patience!

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Replying to GamekeeperTurnedPoacher:
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By GamekeeperTurnedPoacher
09th Sep 2021 11:58

I have found my Agent Services Account signing in details and accessed it. No trace of a Trusts and Estates section and that option not on the list of available services.
Stuck now. I will try to find out from HMRC.

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Replying to GamekeeperTurnedPoacher:
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By justsotax
09th Sep 2021 12:23

I believe it is like the MTD elements, a completely different login - rather than accessing it through the 'normal' access....

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Replying to justsotax:
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By GamekeeperTurnedPoacher
09th Sep 2021 12:57

Thanks!
I am sure that you are correct. I am going round in circles at the moment.

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