Section 45(10A)

The trustees of a taxable relevant trust which is a UK trust, and is not an EEA registered trust or a trust listed in Schedule 3A, must provide the Commissioners with the information specified in paragraph (10E), apart from any information already provided to the Commissioners under regulation 45ZA (at a time when the trust was not a taxable relevant trust)— on or before 1st September 2022, where the trustees become liable to pay UK taxes before 4th June 2022; within 90 days of the trustees becoming liable to pay UK taxes, in any other case.

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Source: legislation.gov.uk · retrieved 2026-09-04