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Trusts and powers: Relevant trustees

A land transaction return in relation to a land transaction may be made or given by any one or more of the trustees who are the responsible trustees in relation to the transaction. See SDLTM31720.

»Ê¹ÚÌåÓýapp trustees making the return are known as the relevant trustees. »Ê¹ÚÌåÓýapp declaration on the return confirming it is complete and correct must be made by all the relevant trustees.

»Ê¹ÚÌåÓýapp appeal and enquiry powers require that any notice, assessment or amendment to be given by HM Revenue & Customs must be given to each of the relevant trustees. However, an appeal or closure notice application may be made by any of the relevant trustees.