HM Revenue &Customs Trust and Estate Tax Return 2021 for the year ended 5 April 2021 {2020-21) Tax JEference Issue address 0610412021 GOREEB CHILDREN EDUCATION TRUST 25 Nutberry Avenue GRAYS ESSEX RM162TL HM Revenue & Cusioms For Reference GOREEB Pbone Thls notice requires you by law lo send us a tax retum giving details ol income and disposals of chargeable assets, and any documents we ask for. for the year 6 April 2020 to 5 April 2021. We've sent ytyj this paper fonm to fill in, but you can also file the tax retum online using our internet service (you will need to buy commercial software}. Make sure the lax retum. and any documents we ask for, reach us by.. 31 October 2021 if you want us to calculate the Irusl's or estate's lax or rf you file a paper lax retum. or tN)th. or 31 January 2022 rfyou file the retum online Whichever method you choose, the tsx relum and any documents asked for must reach us by the relevant deadline or we will charge an automalic penalty of £100. If you file online. you have until 31 January trj file the tax return and you'll receNe an instant on-screen aCknOedgernent telling you that we've received it. You can stsll file online even rf we've sent you a paper tax return. To file online. go directly to our official websits by typing vmv.g0v.ukjtaxremfomis into your intemel browser address bar. Do not use a search website to find HMRC services online. Make sure your payment of any tax the tnjst or estate owes reaches us by 31 January 2022. Othetwise you'll have lo pay interest. and possibly a late payment penalty- We may check the Trust and Estste Tax Retum. There are penalties for supplying false or incomplete informab'on. Calculating the trust's or estate's tax You can choose to Lxlculate the tTust LY estate's lax. But rf you do Th)t want to. and promding we receive the retrjm by 31 October 2021, we'll work out the tax for you and let you know rf there is tsx to pay by 31 January 2022 However, rf you file later than 31 Cktober 2021 or 3 morkths after the date this notice was gwen. see the Trust and Estsle Tax Calculation Guide (sent with this retum unless we know you have a adviser). The Trust and Estatg Tax Rgturn - your responsibilities We have sent you pages 1 to 12 of the tax rebjm. You might need therfr¥rrk8-'supplement8ry pages'_ rf the twst or estate had particular income or captsl galns. Use page 3 to ched(. Yolt are restM)nsibfe for sending us a ccAnplete and ct¥rect retum, but we're here lo help you gel it rtght. Ways we can help you: the Trust and Estate Tax Retum Guide should answer most of your questions. go lo www.gov.ukltaxreturnforrns phone us on the number above If this relum has been issued to you after 31 July 2021, then you musl make sure that you fill it in and return tt by the later of.. the relevant dales above, or 3 months after the date of issue SA900 2021 Page 1 HMRC 12120
INCOME AND CAPITAL GAINS for the year ended 5 April 2021 Stsp1 read the notès In 1) If YOU' the trust ofa bare tnjst (except an Lwjthc"$ed unit trus1}, th 1$, ong in vthith the Trust the benefraary(Esl hayhave an imrne(bate 81x1 absokrte titte to caFrftal and income, you can and Estate straight to Questrn 17 on page 10. tkn not tid( ts tox rf you thoc6e to cOmpts Ihè retum. Tax Rgturn 21 If you're Ihe personal representative of a w¥on aThY c4)mpletiTrJ this tax retum for a Guida period of administration and all Ihe plS beb3w ap. all the income arose in Ihe UK you do Mt want to daim relief lQueslwMs 10Aand 10BI no annual payments have made (Mjt of catal (Queslk)n 11) all income has had tax deducte(I before you red rt there are no accwed inrne proffts Ix knsses, irK£one from deeply discryjnted securibes, gilt sknps, company share buy-backs, offshore [roMe wns. or gains on lrfe insuraThx poliaes. lrfe ann"eS or raprtal redemption pK)liues %there no lax is treated as having teen paid on Ihe gan no capit81 payments or benefits have been recaved frcrfn a non-resident. dual resident or immigrating trust then, if you've made no chargeade d1$, go strawJht to Questi¢ 17 p8g8 10. If you've made chargeatse dispwls, answer aLtiOnS 5 aThY 6 at Step 2 and than Questions 17 to 22. 31 If you're the twstee of an interest in p)ssesskM tnjst lone is exdusNety an interest in possessKJn trust), aThJ". irKome arose to the Injst. or all trust incorTE is rewved direcAly by the be"ary(lesl. or all the irKa)me arose in the UK and has had tax deducted befc¥e sw)U FeceNe(l i( or part of the is received direcl]y by the beneficiary(iesl and the part that is not received diredy by the efficary[ieSI orty irKrAne arising in the UK whKh has had tax d&Jucted before you tive it and all of the fdlwThJ wnls aFvty the answer 11 be 'No' in trK)x 8.13 of Question 8 - there are no awued iry proffts or k)sses. no FrKr¥ne from deepty discount Securi9, gitt sln"ps. wmpany shwe buy4Jacks, offshore Inco gains, ot gains life Insurance poliaes, lrfe annuth.es or capital redemption you th) not wish lo daim relts (Questions 10A and 10BI no amual payments have been made (yjl of tspital (Queslion 111 no further caprtal has been to Ihe seluement (Q(StiOn 121 no caprtal payments have been made to. or for the tenefft of. relevant chiklfvn of the s81Uor during their lrfeb.me lQ¢kstion 151 the trust has never been non-resident and has rer 1Ved any catyal from anoth trust which is. at any trme has been. rIdent (Questron 16} then. rf youve made no ¢hargeable th"SFwls go stravJht to QUeStiC 17 on page 10. If you've rTt8de tharge8b th"SPK)sal8. ansr QueslK)ns 5 arbj 6 at Step 2 and Ihen Questions 17 to 22. You may not have to answer all Ihe qUestkY in this tax rem. thBap 41 If you'ie Ihe trustee of a charrlable Irust you comF4ete the chanty SLwlementary pages as well as this form.. rf you're daiming eXernpti from tax on all your irvxrfne aTrJ gains. you can go straight to l)Jestion 7. You shwld answer Questions 10 arKI 11, rf apwr4)riate. and cornp Questi$ 19. 20. and 22 if w)u're dalmlng exempti(i from tax on part of your Income and gains, w mLFSt answer QUestmS 1 to 9 for any inc%ne for vthich you're mt daiming exemption - you shjh1 artsMEr ()jes1$ 10 11. if [ryte. aThl Questtt 19, 20 aThJ 22. 51 In any other case, Indud rf yw're Ihe trLtstee of an un8u11K unrt trusL you 8FMxJkl go to Step 2. knwer QuestiorB 1 to 7 amd 23 to ¢hed( rfyou need surWerrEntary pages to give details of partrcular inc(xne or g8Fns. The notes in the Tnjst and Eslate Tax Relum Gtwde help. When Y(e answer& Questions 1 to 7 and Questh)n 23. answer Question 8. ) to www.gov.LkkAaxretumforms lo ¢ywnk)&l any wplerwitary that Y need. Make sure you download the suppiementsry pages for the TJ$t Eale Tax Ret. SA900 2021 Page 2
INCOME AND CAPITAL GAINS for the year ended S April 2021 IAJke sure have the svpplementary pagès you QI Did the trust or estate make any wofft or loss frcMYTr a sote trdde? need. dckthe kn belcthwl Y have W thwn Yes Trust and estate trade Dhts thè bust or èstats make any profit or k6s tHve any other ino)me from 8 P8rtneE5hy? Q3 Did the trust or estate recetve any UK propety income? Yos Trust and esta1¢ partll8r5hip Yes Trust and cstate UK propÈrty Did the tru81 or estate receNe any inwme frc4Yt fOreA cunpani&s ot Savings insllluli, offslb)re funds or trusts abr03d, land and proFety abroad. or make gains on foreign lrfe insurarKe PK)licies? Is the trust or estate daiming reEief fot fiwn lax paid on foreign irorne or gains. or relief frcrfn UK tax under a Taxation Agreern Q5 Capilal Gains Tax Did the tnjst or estate disFA)se of (argeab assets? Amsw8r Y8s' rf th8 trust of estate disposed of chargeable assets and detsils of the gains or k)sses made are required in this relum. Read the note for this box in the guide. Yes Yos Trust and estate foreign Yes Answer Yes, rf you to make a daim or dectton for the ye31 Yes Trust and estaie capital gains Is the trust dainmng to be not resident in thè UK, resthnt in the LIK and atM)th8r c(MJnty ft)T all or p8rl of the yearf? Yes Trust and estate non-residence Q7 Is tha tEUSt doln¥ng total or parfial exempiKffl frcrfn tax because of rts charitable stalus? Ycs Trust and Èstate charities tsxabk lump sums? Read tttrx the guth. Yes Estate pension charges et¢ Q8 Read the notes for this queslon in guJe. Answer all ques18. Are yfAJ (x)mpletirvJ this tax relum.. for a peric¥J ol 8dministralion No Yes as the trustee of an un8Lrthd urTrit trust - as the tmstee of an ernployrne reLqted tru - as the tFUStee of a Har6t¥Jè M"nten8nce FUJKI 8S the tnjstee of an EmFloyer FinaThxl Retirement Benefit sCheW IEFRBS)? If this happened durirKJ thé Atum yw errt8r the date the EFRBS fiTrt became operatNe in tKx 21.9 ff you're a trustee.. n any setuor lor liwr¥J selUorf$ ¥xJuse partner} benefft from the capitsl or in(x¥ne? 8rg you a partiThpator in an 1jndwlng rthwdent {a (x)mpany that would a dose ¢XiMnY rf rt reshyent in the UK)? is the trust liable to Inwme Tax at Ihe speoal It rales Ilhe trusi rate of 45% or the diyend trust rate of 38.1%) on any part of the cOme OT would it be on any income aLLive the starard rat8 baEKI example. yw have discTrtson aljyjt FEying incorTre to LEnefioarie51? has a valMI vlllnerab befi"ary tI)n been madg? 8.10 8.12 8.13 8.14 8.16 Stsp 3 Fl¢>w fill Sn any supplementary page5 before answerfry QUOS 9 to 22. a$ dlrxtad. Please use blue black Ink to fill in thè Trust and Eststè Tax Retym. Fyease do Th)t incaLth per. Rwnd down IrMe gains. RThJ up lax c¥edits tax d&JLthns. Round 10 the nearest rthiThl. SA900 2021 Page 3
INCOME for the year ended 5 April 2021 Q9 Dld th• trust or o$tsts r1¥0 any othèr In¢omo not alraady In¢lud8d on thg suppi8montary pages? Yes Ifyos. fil p) ix)xe¥ 9.1 tr) 926 È9 aPP[ryal. If you w7sh. you may in the followng clrcumstances leave blank some of tM)xes 9.110 9.26.. 81 K you'Te th¢ Iru31oe of an interest in possession Intsl lone whlch is 8xclusNely an interest in poSsessic trust). you may excludè In¢ome whlch has had ta¥ dgduGt$d before you tec8Ned it unless lil that income has not been reiVed directly by the benefiaary and there ale accrved cOme sheme k6ses to set again81 the interest or you're claiming losses against gener81 income, or {iil its exclusion would make you liable to make a payment on a¢count whlch would not bè due il you induded it- See page 15 of the Trust and Estate Tax C8lcul8tlon Guide nCernIng payrnents on acLount before fo¢lowng this guidance Lfore you utlw Ihere are 8wed lTh>Th heme105se5 to set against the interest. Wthe rel daimed * Question 10Aon page 6 exceed untax&Y ino)n, you will need to indwje est2te that has had tax dedted to make swe a reaYent can te cakulat& H8v& you r•cèlvad 8ny tsxgd Inix)m8 whi< you arg not includiro in this Trust and Estate Tax Retum because lal or {bl abovè appl YÈS Intsrost and altèrnative finance recelpts Untaxed UK interest and altemative flnance recelpts- read the notes in the gu Taxed UK interest and alternats've finance receipts read the noles in Ihe guide AmuL¥rt alri¥xt4ken off Tw t¢n off • Nthnal s8rs & Invest Iclherthan First Option E•Jrth. (3Jar*eAI Grcmrth BCd$ Guwante&l Inc¢me Bonds) Taxable arrTrI National Sawngs & 1rNestrnts, First opti Guaranteed Growth Bonds and Guaranteed Income Bonds Toxabl&amwni Other income frorn UK savtngs and investments lexc4pt dNldends) knunt aRqrt&Y ta of SA900 2021 Page 4
INCOME for the year ended 5 April 2021 Dividonds Dmdands from UK companie5 {trrt exduding Property Ire Di5trIlx19 from UK Re81 Estate Investrnent TrLtsts or Property Authori8ed Invesbment Fur•tsl 9.10 Dividend distributtons from UK authorid unit Iwsts and open*ndgJ Inveslment companies stock dividends from UK ts3nyani•s Bonus issu•s of 3U11eS and rwJe8mat4e Shares and loans written off 9.13 Galns on UK Ilfv Insuran pollcl85. Ilfe annultles and capltsl rodompllon poll¢l•# on whlch no tgx is tr•abJ 4$ pald 9.14 on vthlch tsx Is troatsd 08 POKI 9.16 (Xhof In¢omo Estats InvoslwtTrw ' Authth1a•d Inwatsw Furth 919 920 9.21 9.22 Dtsmed Ineom•- r••d I notes In wvJ• Ac¢rutd Income Sdme profft6 and deepty dbBcounled 8e0j1Os 923 Othei deen I1Orne etc 9.24 Company purthase of its 1)wTr thares box925 9.26 Q9A Standanl ratg band • Amount of stsnd8rd rats txnd- r¢8d the rbjles gwde 9A.1 SA900 2021 Page 5
OTHER INFORMATION for the year ended 5 April 2021 Q10A Do yau want to dalm any r•lJ•ts or h•Y• you mod• any annual pants, or patwit royalty paym•nts? IrYe8. fil n boms 10.1Ato 10.7A andlw 10 18 to 10.IC as Yes gyj 11. 01A • Trustees.. annual payTInts 102A 10.3A 10.4A • Thsts•s.' patont rty•Wg¥ 105A 10.7A Q10B Do you wart to cl•lm sp•¢1 Incom• trojtmont • Y1 vuln•r*bl• b•n•lld•ry •l•ctlon h•$ off•ct7 IIM fil kn box 10.1B. N rKX 11. Ye5 Amount of Tel1 daInd QIOC Employ•• B•n•fft Thists- do you Trnrt lo cl•lm r•llrffor dls¢rntlon•ry omploymont Incorn• paym•nts? NYM,Mknb)xl¢le.Wnot Yes Amtymt of r•lknf d8lm•d- rtsd IhB Mt•8 in the 9J¢ Q11 W•r• any annual p•ymw)ts m•d• out of capftal ¢x out of Incom• •)ot brought Into ch•ry• to InG¢Th Tax? lfye8.mknlllknl12 J•thi 12. • Annual paymnts 11 you'rn a p•r•onal r•pi•Mntth. go to Qu••Oon 17. Do hut flll In 12u••tlon• 12 to l& ff Y•4. m In 12.1 to 12 X4Fvcprw. AprAk•t4•. (W••il)n 13. Q12 H•v• •ny ••••ts or lund• b••n put Into th• truBt In y•ar 202M17 Pc4iwJe 12.5 SA900 2021 Page 6
OTHER INFORMATION for the year ended 5 April 2021 Q12 Contlnugd nèmÈAnd Bthre5S Descrtrthn ofas3Bt 12,7 12.8 Postcod8 Value of a95et If you ticked box 8.15 in Question 8, on page 3. do not ¢omplete this page- pt8888 go to Quesbon 16 on page 9 and rry on filling in the t8x return. If you have b.cked box 8.16 in Question 8, on page 3, compltrte Questions 13 10 15A. OU$e, gtr lo Qugstion 16. Q13 Is any part of th• tru8t Income not Ilabla to tax at the spoclal trust rat•s? IfY88. fll in boxe8 13.7to 1321 bdLVI. OthwwiBe. fdl in bDxe9 13.19 to 13.21 (xty. Yes Boxes 13.1 to 13.6, 13.9, 13.10, 13.15 qnd 13.16 are not belng used Income to bgneficlarfes whose entldeThnt b not $ubJect to the trustees. lor any other di5CTrtion Amount of income Chargeab at the dwidend ordinary rate 13.7 Trust rnanagernent exp8n888 applirable to tt)e in(x)me in Lw 13.7 Amount of incorne chargeabkg at the basi¢ rate • Trust rn8n8gement experw appli(xtrAe to the fn(x)me In 13.11 Income allocated to spe¢lfi¢ purposos Amount of income ¢harge*ble at the dividend ordinary rate Trust managwrent expenses appll¢able to tha intrJm8 tox 13.13 Amount of income Chargeab at the basic rate • Trust m8FBg8m8nt expern$8s applicab lo inc¥)me In LNJX 13.17 Trust management expenses Total amount of deductible iwsi man8gement trxpenstrs read the notes in IhÈ guide 13.19 Total of column above Expenses set against inccme not liale at ts spaoal trust rates • Total Income not liae to UK Income Tax and not indud8d glsewhere on thi5 Trust and Estate Tax Return (non-resident tnjsls onlyl 13.20 Q13A Is thls a sgttlor4ntergsted trust wher8 part of tho Incomo Is not sèttlor4nt•rostsd? Cornplele box 13A 1 only if you have licked both box88 8.12 and 8.16 and part of th8 trust Incorn8, whith is liable at the $pedal tNst lates. is not sellk)r4nter8sted. Yes, Met8 box 13A.1. Mt pKrAblÈ. go to 4U8Siw 14. Yes Arnount of tax pool appli¢abte to income that 1$ not 8etdor4nter88ted - read the notes in the guide 13A.I SA900 2021 Page 7
OTHER INFORMATION for the year ended 5 April 2021 11 you ticked box 8.15 in Questron 8. on page 3. do not (yjmplete this page- please go to Quests'on 16 on Page 9 ad Cafry on filling irTr the tax retsjm. If yw hav81(d(ed box 8.16 In Qu8skn 8. on KW 3, ctsnplete QuèsU¢x)s 13 to 15A (MI8, go to Question 16. Q14 Havè dlscretlonary payments of income been mado to naftclarIe5? Trust of Hgrttagg Malntenanc? Funds.. do not complate those boxos for oxwndFturo on horltagè propgrty. Read Ihe notes on this sectDn In the guhye befcffe filling in these boxes. Nam8 of bgnofjdary Yes. fll In box8s 14.1 to 14.15 Ye5 14.15onty. Not Pgymont 14.2 TKthaX8 wa5a ant Chi of ihe 8ettkYan¢ the Jollknr 5s ¥lWhEn paymtht 14.3 14.4 14.5 14.6 14.7 14.8 14.9 14,13 Amount, ff any, of unused tax pool brougm foFward from last y8ai18ntet V rfappropiiatsl 14.15 Q15 Have the trustees rnade any capltal payments to. or for the benefit of. r•lovant chlldren of the settlor durlng the settloes Iltstlmo? If Yes. flll In box 15 1 If not goto queslbjn 1&4. Ye5 Total caprtal payment5 to rdevant thihlren Q15A r9 thgr• ¢apllal tran$a¢tlons tOn th• tw$tts and thg Bgtdorn? WY96. fil 1&4.1 to 1&4.12 as aprryrfatè aWKatle, gD 10 qLp¥IKn 16. Yes Capital transa¢tlon$ botwoan the trustees and settlors - read the tEOtes on this section ifi the guide atKI enter the ll4tnel51 of settlorlsl in th8 'Addthonal information, box, box 219 Dat8 15A.1 15A.2 15A.3 15A.4 Postwde Nomj r*Wmpry lrfapwcyrfeta) 15A.5 15A.6 15A.7 15A.8 Postcode Ne9 ofwnyony 15A.9 15A.10 15A,11 15A.12 Postcode SA900 2021 Page 8
OTHER INFORMATION for the year ended 5 April 2021 Q16 Has thè trust at any tlmo b88n nonwrnsldont or r8cgIv8d any capltal from another trust whlch Is, or at any tlmg has bagn, non-resldonri Ye5 Yes, read nrth5 on th s¢clkn h the Trust and Estate T•x R8M GU Wld. rfapwiwats, fll 16.1. 11 noi8PKlk¥No. go io quoskn 17. Yes, have th¢ trustees made any capltal ymor to. or provlded any bonofits for. th• b8nodclarl•s? Ye5 • Totsl capital payments or valu6 ol beneffts provlded Please give details of the pawnls in box 16.1 in the boxes below. If there are Insufficnt boxes pleas8 provide the addillonal details on a sepsiate sheet. orb#neI(1ary of ber*ldAry 16.2 16.3 Athjrw Yressof benefi(iAry 16.4 18.5 Postcod8 Postcode AmounUvaiuèorpayTn4tthtrf 16,6 16.7 Name (rfbtsiefthry 16.8 Postcode POstce Nama off8 16.14 16.15 AthIM$9 olknèfic4ary 16.16 Postcode Postcode you've rteelvtd eApIt81 from any other trust whlch Is. or at any Um• h8$ bèen. non-reshlent p18a88 provid8 th8 follomping detsil$. ame4flAlSt 16.20 16.21 AadMs trUSts lrfYathre¢ 16.22 1£.23 POStde SA900 2021 Page 9
OTHER INFORMATION for the year ended 5 April 2021 Q17 Do you want to Calculat• th8 tax? -1 WYp¥. do hntjw and trn fim. X I t0xe817lto1710 To gel tt18 Trust and Estate Tax Calculation Guide, go to www.gov.ukAaxTelumlomis YÈS TO lax due for 202(M1 b8fore you made any payments on ac£ount (put the amount in brAckets rfan overp8y7nentl 0.00 Tax due for earfier years 17.2 rid( box 17.3 rf you've calwlated tsx overpaKI for eartier years and enter the amount In 17.4 17.4 Tl¢k ly)x 17.5 ff you're making a daim to reduce your payThnts on accouni. Enter your reduc& paymem In box 17.7 an(J say why In the Addit)nal information, box, box 21.9 Tid( box 17.8 tt you do nej to make Your first Payment on 8rLount for 2021-22 Ilnclude the pen) Tick Ix)x 17.8 rf you're daimirg a r8payment of 2021-22 tax now and en18r th8 amount in box 17.9 17.8 17.9 Pension tharues due- enter the amount from box 27 of the Working Sheet in the Notes on Esl3le Pension Charges 81c Q18 If Ihg trust or ostste has pald too much tax do you want to claim a repayment? Ilf you do not tick'yes., or Ihe tsx overpaid is below £10. we'll use the amount you're ow8d to reduce the next tax blll.) Ilyég. fill in boxgs 18.7 to 18.12 AB approprfats. Irnth sppmeatdo,
W Wgsuon 19. Yes 11 Ihe tax has bÈen paKI by credrt or ¢tiit L3rd, wll ahvays ty to repay to the ¢ard first l10r maknng any r8p3yTn8nt 88 requested bek)w. Should the repayment lor payTrenti te sent to your bank or bulkliry 8ofAety a¢n TKk b)x 18.1 and fill in toxes 18 3 to 18.7 If you do not have a bank or buildlng socbty attount. read the notes for this questy.on in the gulde, lick tox 18.8A 18.8A or to your nomineè's bank or buildlng scci8ty atcounv Tick box 18.2 and lill in boxes 18.3 to 18.7 and boxe$ 18.9A 10 18.12 as required If you would like a chue to bè sent to your nomine8. lick box 18.88 and fill in boxes 18 gA lo 18.12 a5 requir8d 18.8B 11 your mmthiee Is your adse[, tKk Lx)x 18.9A 18.9A Name of bank or building SoCty Adviserfs iefei8nce lor you Irf your nomin89 os your thlserl 18.98 l authorisè Name of yovr nominee or adviser Name Of account holder 18.4 Address of nomine8 or advker Branch sort ¢xxle Account number Postcode to rec8ive on my behaK the amount Ilue Building scciety referenc8 18.12 Thlts tsthorfty musl be slgnod by YO A photoEopy of yf*ur slgnatur• wlll rtOÈ do. 18.7 Slgnature SA900 2021 Page 10
OTHER INFORMATION for the year ended 5 April 2021 Q19 Pl&aso providè a daytlmg phong numt*r In ntrod to contact you wlth any qLMtlons about th• Itfftimiatlon you hava provld¥d In th15 return or In the Thist Règlst•r For more informats¢n about the Trusl Registsr, go to www.gov.ukltrusts-tax¢51registering-a-trust Your d8ytlm¢ ph(8 numker liUding the area Ltdel You have a re$ponsSblllty to onsurn tho infomation you havg Suppl1 on thè Trust Reglst8r Is accurato and up to date to the best of your knowl&dgg and bgllof. Tlck thls box If tharg have on any Changes or a(klltSons to th8 p•ople assoclated wlth th8 trust. and you've provldad thè Updat datalls on the Trust Reglstèr or YOU' conftmwd an thè Trust R8gist•r that th•r• ha ba•n na eh#nggS to thg trusL 20.1 These peOe incJude trustees, personal representsdves, bènefioaries. members ofthe da&4 of b8neficiaries. setfjors, protedgFs, agents or any other nabjral person exerthng effective control over the trust. othor Infonnatlon you're Lyjmpletng thB Tnth8t E8t8t8 T8x Retum as 8 wrsonal Tepresentative, pLg8S8 enter in box 21.1 the date ofd8ath ofthe dwsed. Ir the 8dmini8tration peThod c8ased In Ihe year to 5 Apthl 2021, please enter in box 21.2 the date of Cessation. 21,2 lithe sdministration period c8a8ed in th8 year to 5 April 2021 8nd therE Is a trt ueated by Ihe deceaseds ill or the rules of intsstacy thèt awy in EryL2ncS &waS. Jease tk LK)x 21.3. Read the notes In the guidè. If you are a tnkn and the trust was terniinated in the year to 5 April 2021 please enter in box 21.4 th8 dat8 of I8rnnal.0n and. the'Addith)nal information, box, box 21.9, Ihe reason for termination. 21.3 21.4 If thls Trust and E8t8t8 Tax Return (ntaInS any frgur88 that are promsional because you do not yet have final figuras, pleas8 tick box 21.5. Read Ihe rn0$ for Ihis question in the guide any 202(k21 tax was reftjnd diredy by the HM Revenue and Custom$ office, or Ipersonal rgpres8ntalN8$ ontyl by Job¢enlr$ Plus lin Nc¥them IrekrKt, the Social SecurityAgencyl. please enter Ihe arrvJunt in box 21.6. th) t dUde any refunds of exc8ssiv8 payments ( 8Lxount or any GrftAid repayments thimed from HMRC Charities. I declare that all CoronaruS support payments such as ConavIrus Job Rot8ntlon Sch8m8 receTved in the period of this lax rebjm have been indud&J as taxatle income when calculalng profits Ré8d the nol&s for this qveslion In the guide It7corr8CtFy clalmgd coronavirus support schom• paym•nts Only fill in this sectk)n if you InrrectlY daimed any p8yments from the Coronaviius Jot> Retention Sch8me. Eat Out to Halp Out schts or from any oth6r apklicable HMRC coronavlrus support 5Gheme and you still need to tell HMRC. Read the notes in the Trust and Estste T2x Return Guide. Amwii 21.6 21,6A Amountof HMRC CorOrvIN$ WFpYi stheme payments irKorTedy drd 21.6B Dlsclosure of lax avoldanc• schemes Read th8 notes abo1 boxe$ 21.7 and 21.8 in th8 Trust and Estate Tax Retum Guide Tax year in which Ihe expected advantage ari5es- year ended S April Scheme referen nurnber or promoter referen number 21,8 ease do not Indje 8ny change5 of circurnst8ns Ilor exarnple. name and addres81 relating to the lead bustee. other trustees. settlors, benefiosries, cL95s of benefjaarS, prot8Ctors, agents or any other natural person exeraslng effective control over the trust in box 21.9. SA900 2021 Page 11
OTHER INFORMATION for the year ended 5 April 2021 21,9 Addltlonal Inforrnatlon Q22 Declaratlon I have filled in and am sendlng bad( to you the followlng Trust and Estate Tax Return pages.. 1 10 12 of this forrn Trust and ostatc UK property Trust and estate trade Trust and estate folUn Trust and estate charitie5 Twst and gstpts partnorshlp Thjst and estatg capltal galns Beforg you send the completed tax r8turn back you must slgn the statement below. If you giv• falso information or conceal any part of trust or ostate Inme or Chargeab galns. you may bo Ilab to financial penaltl8s andlor you may be pro$e¢uted. 22,1 Tho Inlomiatlon I have given In thls tax return Is corr8Ct and complgtg to the best of my knowledge and belief. Estste pènsion ¢harges etc Swanatu Date Pleas8 print your namÈ in box 22.2 22.2 Enter the CaPaty in whith you're sigrtring In box 22.3 22.3 ru% SA900 2021 Page 12
HM Revenue & Customs Name of trust or eslate Trust and Estate Trade for the year ended 5 April 2021 {2020-21) GOREEB CHILDREN EDUCATION TRUST Tax reference The Note5 tell you when you need to cornplete more than one set of rust and Estste Trade. pages. You rnusr complete a separate copy of these page5 for each irdde and for each Set of accounLS relIng to the b5 period. Box fjumbets 1.9, ).82 and 1.94 10 1.96 are used on these pages. To get noie5 help5heets that wlll hdp yw ffll in thts fom)¥ go to Yww.gw.ukltaxretumforrn5 Busine$5 details Name of business Description of business OREEB CHILDREN EDUCATION TR DUCATIONAL SUPPORT Address of business 5 Nutber RAYS ESSEX Avenue counting period Please read the notes before filling In these boxes. End Postrode RM162Ti 08109 120 31 103 121 rick box 1.6 rf the detaits in tN)xe5 1.1 LY 1.3 have changed %nce the last TrLt5t and Estste Tax Retwn fKk b)x 1.11 if the accounts do not cover the fr7 the last ac£rxJnti¢)g date (expkiin why in the Additiona5 itifomation, bo box 1.116onpagerr4) Tick 1.12 rf the accounting date has changed (onty rf this is a perrnarnt change and you vrdnt it to (ount for t&¥) TKk kK)x 1.13 rf this is the second or addibonal change (explan sn trx)x 7.116 on page Th 4 why you not used the Same date as last year) TKk box l.13A if you used cash IMsi5, money actualty received and pa out to olculate your income and expetues Dale siarted rf aftu 5 Awil 2020 081 09 120 Date ceased rf before 6 April 2021 1.12 Tick box 1.10 rf you entered detsils for all reknnt accounting periods on lasr yearfs Trust al Estate Tax Return and btsxe5 1.14 to 1.73 aw¥J 1.99 to 1.115 will be blank 1.10 1.13A Capital allowdnces at 1896 on equipment induthng car5 With lower COZ emi55¢0n5 T.14 • Capltal allowances at 6% on equipment indudiThJ rArs vthh high CO2 emissions 1.16 Electrlc chargwint alloWae 1.18 1.19 • The Stnthres and mn9$ IYYJ must IK)Id a ¥dKI ststement- the note5 for detri on muth can daim w year) IOO%. enhanced and other captal dkA¥ances 1.20 1.21 1.23 rick box 1.22A rf bo¥ 1.22 includes enhanced capit&l allowances for designated enironmentalty beneficial plani and machir 1.211 InLI)mc' c'Npen%es If the annual turnover was £30,000 or more. ignore boxes l 24 to 1.26. Instead, fill in pa9e Tt 2. Ff the annual turnover was below £30,(KKI, flll In l>oxe$ 1.24 to la6 Instead of page TT 2. Please read the notes. Turnover sndudlng other IMtneSS aThJ tw personal we ar balancing char9es from tx)x 1.23 1.24 Expenses allowable lor tax including tal kYanceS from 1.22 1.25 Net profft Iwt figure In If • loss) 1.26 SA901 2021 Page TT 1 HMRC 12120
You must fill this page if the annual turnover was £30,oc or more - read the notes. the trust or estate was regtered forVAT. do the figures in boxes 1.29 to 1.64 VAT) 1.27 1.28 Sales/business Income (tumover) Dimllowable expenses Induded in lyoxes 1.46 to Ih3 Total expeftses 1,29 • Cost cl sale5 1.30 Construcuon industy sutrKontractor costs 1.47 l)ther direct costs 1.12 Gn>55 wofftI(10ss) 1.49 (l1ng CIRS grants gwants) - read the notes 1.50 Employee costs 1.33 Premlsts Costs 1.34 1.52 • Repalrs 1.35 1.53 General admlnlstrti¥e txpenses 1.36 1.54 Motor expenses 1.37 1.55 Travel and subslstence 1.38 1.56 Advertwng, prornotbn and entertmt 1.39 1.57 Legal profe551onal costs 1.58 • 84d debts 1.59 • Interest and altematwt finance paYThnts 1.42 oiher finance charges 1.43 Depredatbn and lossl(Fdll) w sa 1.62 Other exptnsts 1.45 1.63 Put th* total of boxos l.jo to 1.4S kn box 1th6 Ixl Totsl expenses Net profiV(loss) 1.65 • Di5all¢)wable expen5e5 Goods taken for personal use a1 other adjustmenis (apart from disallowable expen5e5} that incFE45e profft5 1.67 Balancing charge5 (frorn b)x 1.23) Total addltlons to net profit (deduci from net lom) 7.69 Capital allowances (from box 122) 1.70 DctiO1)S from net wdit to rt 1055) 1.71 1.72 Net buslness profft for tax purposes (wrt figure In brackets If • k)ss) 1.75 SA901 2021 Page TT 2
You must fill Fn boxe5 1.74 and 1.75 and all other boxes on thls page that appty to the trust or estate. BLWS perFod Starts 1.75 Profft or loss of thls fDr tax purposes (box 126 or Ix>x 1.73) 1.76 Adjustnt to arfve at wofft or It5 for thls bas15 wiod 1.77 Overtjp profft brought fcrfward 1.78 Cfverlap rel used this year 1.79 Ovedap profft caryied forward 1.80 Averaging for farmers and creators of litefary or arttstic WO (rtad tr* notes il you made a loss for 2021k21) Net profft for 20227 (If a Ioss. enter 1.83 Allowablè loss for 2021] (If • wofil eDter Vl • L05s offset agalnst othw Income for 20227 • Loss- calculate rdiel by reference to earfkr years • Loss to carry forward (that i4 an allowabl¢ los% not clalrned in ary other way) 1.87 Losses brought fowward from earfier L055es brought forward from etrfitr yeats used this 1.89 Taxable profft alter losses brtyJght forwwd y other busine55 IrKome 1.91 Total tsxjble woffts from thls tne$S 1.92 Tkk box 1.93 Ll the figure In box 1.92 ts prwsknnal 1.91 Deduct5 on payment and ded¢10 statements from contrart ion5tructbon bndu5try subcontractors only l.y7 Any tax taken off trdding income (excludiry duCtIOnS made by contractors on acco¢Jnt tax) 1.98 SA901 2021 Page TT 3
-%iiniiiiAI'i i)f l)AIAnL I. sheet Leave these boxes blank if there i5 no balance sheet. Assets PlanL tnachinery and rnotor vehicles Othw fixed a$5ets (lor example prernes. 9dwill, irwestments) 1.100 Stock arsd work in progres5 Debtorslprepaymentslother current a55ets 1.102 Banklbuilding society balances Cash in hand 1.104 1.105 Liabilities Trade credltorslaccruals 1.lQ6 Loans and overdrawn bank accounts 1.107 Other liabilities 1.108 1.109 Net business assets {pth the figure in brackets if there were net business liabslities) 1.110 Represented by Capltal accourst Balance at start of peTS0d' Net profitll1055)" • Capital introduced Drawings 1.114 Balan at end of period. 1.115 If the capitsl account is tsverdrawn. or the business made a net 1055. enter the figure in brackets. Additional information Now fill in any other supplementary pages that apply to you. othern$e, go back to page 4 of the Trust and Estate Tax Return and flnTrsh filllng It In. SA901 2021 Page TT 4