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Do trustees need to file a SA return?

Service charge trust under S 42 Landlord & Tenant Act 1987 with bank interest below £100

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Please can someone send me a link where it categorically states HMRC's position that receiving under £100 per tax year in bank interest does not require registering with HMRC and filing annual tax returns. 

Many thanks.

It will be a lovely Mother's Day present! 

 

 

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By Wanderer
22nd Mar 2020 16:26

It's not receiving under £100, it's tax liability under £100:-
https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-...

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By Steadfast
22nd Mar 2020 19:33

Thank's so much Wanderer. I am truly grateful.

Interesting that the trigger is tax liability under £100 and not interest income of £100.

Hope you are staying safe.

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