HMRC have published details of changes to the 2009/10 Trust and Estate SA Return. This guidance not only details changes to the 2009-10 Trust and Estate Return but incorporates the confirmation that the tick-box facility at Box 21.10A will not be used by HMRC for risk assessment purposes in any way, nor will an empty box generate an enquiry.

The notes to the return (SA950 page 27) make it clear that the signatory bears no responsibility for the completion or non completion of this box so it will not and cannot be used as part of any challenge about the accuracy of a return.

The guide is available at http://www.hmrc.gov.uk/news/sa900-changes.pdf