I have always assumed that the 60-day time limit is from the date on the Form 17, not from the date of the Declaration of Trust. Indeed, Form 17 itself, and the HMRC manuals (TSEM9842+) suggest that it is the date on Form 17. And I have had HMRC acknowledgements to submissions in respect of Forms 17 signed and submitted long after the Declaration of Trust was dated (but submitted within 60 days of the date on the Form 17). However, I have read an article recently which puts this assumption into doubt, and suggests that Form 17 needs to be submitted within 60 days of the date of the Declaration of Trust. So, my confusion is with the context of the world "Declaration". Does "declaration" for these purposes (and hence the start of the 60-day window period) refer to the "Declaration" of Trust or the Form 17 "Declaration"? Thanks.