Form 41G

Form 41G is an Inland Revenue form and is used to inform them of the creation of a new Trust.

The form is completed by IRIS based on information already entered. Some sections of the form will not be completed as some sections are relevant to certain types of Trust only. Part A will always be completed. Part B is for Estate in Administration Trusts and part C will only be completed if the Trust was established during the settlor's lifetime.

Part A
Q.1	Name of Trust	This box is not completed by IRIS as the Trust name is shown in the address box.
Q.2	Names & addresses of trustees	This information is located on the related tab. If there is more than one trustee, the additional trustees will be shown on an attached schedule.
Q.3	Name of professional agent	This will be the agent details recorded in IRIS.
Q.4a	Trust governed by laws outside the UK?	This question is automatically answered 'no'. Go to the Terms of Trust screen and tick the relevant question to tick 'yes' on the form.
Q.4b	General administration carried on outside the UK?	This question is automatically answered 'no'. Go to the Terms of Trust screen and tick the relevant question to tick 'yes' on the form.
Q.4c	Is the trust established under Scots Law?	This question is automatically answered "no". Go to the Terms of Trust screen and tick the relevant question to tick "Yes" on the form.
Q.4d	Has the trust been set up for the benefit of employees or is it otherwise employment relates, whether set up by an employer or by someone else?	This question is automatically answered "no" Unless the type of trust has been set to Employment Related Trust.
Part B (i)
Q.5	The deceased	Name and address of the deceased person. This information is entered through the Estate in Administration screen.
Q.6a	Date of Death	This is the date the person died. Again, this information is found on the Estate in Administration screen.
Q.6b	Date trust commenced	This box is completed automatically, the date is taken from the Trust started box on the client maintenance screen.
Q.7a	Inland Revenue office	This is the Inland Revenue office that dealt with the deceased's affairs. This information is found on the Estate in Administration screen.
Q.7b	Reference	This is the UTR of the deceased. Information is found on the Estate in Administration screen.
Q.7c	National Insurance number	If the National Insurance number of the deceased. If 7b is not known, question 7c will be completed if the information is available.
Q.8a	Has the administration ended?	This box will be ticked 'yes' if there is an entry in the date administration ended box in the Estate in Administration screen.
Q.8b	Date administration ceased	This information is entered on the Estate in Administration screen.
Part B(ii)
Q.9a	Additional to the will trust	Go to the Estate in Administration section and tick the relevant question to tick this box on the form.
Q.9b	A replacement to the will trust	Go to the Estate in Administration screen and tick the relevant question to tick 'yes' on the form.
Part C
Q.10	Date Trust established	This is the date the Trust was first established. The date can be found on the client basic tab. However, when the ‘Date of deed’ is entered under the Estates in Administrations screen, this date is printed instead of the trust started date.
Q.11a	Details of settlor	This information is located on the related tab. If there is more than one settlor, the additional settlors will be shown on an attached schedule.
Q.11b	Reference	This is the settlor's UTR.
Q.11c	National Insurance number	If the reference at 11b is not known, question 11c will be completed if the information is available.
Q.12	Assets settled	Information is entered through the Assets or Funds put into the settlement screen. For the information to appear on form 41G, the asset must have been settled when the Trust was first created.
Part D
N/A	Signatory etc	Completed manually.

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