Section 45(3)

The information required under paragraph (2) must, apart from any information already provided to the Commissioners under regulation 45ZA (at a time when the trust was not a taxable relevant trust), be provided— on or before 31st January after the tax year in which the trustees were first liable to pay any of the taxes referred to in paragraph (14) (“UK taxes”), in the case of a trust which is set up before 6th April 2021; on or before 1st September 2022, in the case of a trust which is set up after 5th April 2021 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