Emily Powell

Hi, Our clients have a trust which is having new trustees appointed, as the previous trustees were a company which has gone into administration. We have discussed the trust register being updated to the new trustees once the deed of appointment is signed, however the dissolved company administrators confirmed they previously registered the trust with an agent's government gateway and that we would have to make our own. They confirmed that to obtain the new government gateway, we would have to provide HMRC with a copy of the Deed of Appointment and retirement. Please can you confirm if this is correct, despite the result being the same trust registered twice on TRS? Please could you also confirm the procedure for this. Many thanks, Emily Powell Thanks

Hello, I apologise, the previous 2 posts by myself were accidental. The website keeps posting my entry before I am finished. I am writing from a firm of solicitors who are representatives for our client Mr A who has passed away. Mr A had a discretionary trust which was for the benefit of his son Mr B. However, Mr B rarely needed to use this money so the sum of money built up, the money stood in an investment, Now, Mr B has passed away. We have been advised by the financial advisors who managed the investment, that CGT won't be payable on the investment now Mr B has passed away but that income tax on the chargeable gain will be payable. Therefore, we need to submit an income tax SA100 for Mr B. However, when we have called HMRC to ask for a UTR or a possible reference number we could use, we were told that we are not authorised for this information as we are not personal representatives of Mr B. As above, we are personal rep for Mr A and now we have come across this tax which needs to be paid, we are prepared to arrange this form. We are not aware of Mr B having any family or appropriate people to be his administrator to pass this onto. We understand the remaining beneficiaries of the Trust that will receive the investment once cashed in are a group of charities. Please can you let us know what the process is to proceed in order to have the income tax declared. Thanks, 

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