Where to send a holdover claim

Holdover re winding up trust not in Self Assessment

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My client is an discretionary trust which has just been wound up. The trust assets were shares in a property company, these now being in the ownership of the beneficiaries absolutely.

The shares have never paid dividends, so the trustees have never filed a tax return, and do not have a tax reference.

Does anyone know which tax office I should send the claim to, assuming I can do this outside Self Assessment.

Thank you,


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By Vaughan Blake1
27th Sep 2019 11:57

On the basis that the trust has a chargeable disposal I think that you should register it for SA. Use the HMRC online gateway that you used for registering trusts back in 2018, which has an option to get a UTR. You can then do a one off return and file the holdover election under that reference.

Also, don't forget to review the IHT exit charge position.

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