SAM110227 - Repayments: issue repayment: repayments to trusts and estates

Repayments requested on SA returns in respect of trusts and estates cannot be created automatically by the SA system. Following capture of the return on TSS, the repayment must be created clerically by an operator by using SA function ISSUE REPAYMENT FROM OVERPAID BALANCE.

Repayment requests included on Internet filed returns received from 바카라 사이트榝iling only agents바카라 사이트�

From April 2006 e-enabled agents will be able to file returns for all taxpayers regardless of whether they have completed a 64-8 giving the agent authorisation to act on their behalf. Where an agent files a return online for a taxpayer for whom they are not formally authorised to act, they will be known as a 바카라 사이트榝iling only agent바카라 사이트�.

For trust returns filed online, operators print off a list showing the UTRs of all those returns filed. From April 2006 this list will also contain a signal to identify which returns have been e-filed by a 바카라 사이트榝iling only agent바카라 사이트�.

When the returns identified as filed by a 바카라 사이트榝iling only agent바카라 사이트� are printed from the IR Portal ready for manual capture on TSS, the front page of the printed return will also state 바카라 사이트楩iling Only Agent바카라 사이트� in bold type.

Where a return filed by a 바카라 사이트榝iling only agent바카라 사이트� includes a repayment request at Q18 (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • If the repayment is to be issued to the trustee by payable order and the return includes a change of address for the trustee, the repayment must not be created until the change of address has been confirmed with the trustee

Or

  • If the repayment is to be issued to a nominee by any method, then the trustee바카라 사이트檚 authority to repay to the nominee must be obtained in writing before the repayment can be created as requested

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)