Each year the trustees will receive a Trust and Estate Tax Return (form SA900) which they have to complete under the self-assessment tax system (see 38.1 above) and pay the appropriate amount of additional tax. The trustee tax return must be completed and submitted either:

electronically by 31 January following the end of the tax year; or

in a paper return which much be filed by 31 October after the end of the tax year.

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