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Creating links between organisations for trust and company purposes 043-04150020

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For Complex Assessment Officer (CAO) use only

This document outlines the procedure for Complex Assessment Officers (CAO) to create links between organisations to assess the income and assets assessable from a private trust or private company in a multiple entity structure. These links are created so that the income and assets of a controlled trust or company are correctly attributed to the controlling trust or company.

Creating links

To link in the direction of attribution, a link between a controlling organisation and a controlled organisation must always start on the controlled organisation's Customer Reference Number (CRN), that is, the controlled organisation must be in the header to create a link to the controlling organisation.

Links between two CRNs have to be unique, and need a Type and two Service Reasons (From and To).

For links between organisations, the link Type is 'TAC' (Trust and Company).

The Service Reasons are:

  • 'TRF' - Trust or Company. This is recorded on organisations. TRF is the link from the controlled organisation
  • 'TRO' - Linked Trust or Company. This is recorded on the controlling organisation. TRO is the organisation linked to, i.e. the organisation to which assets and income are attributed

Note: it is essential to start the link between organisations from the correct organisation. The link must always start on the controlled organisation's Customer Reference Number (CRN). The link can only be made to an existing organisation. Add the organisation before the linking process is begun.

Links Summary screen

The Links Summary (LS) screen displays all links created on an organisation record. Note: links can only be made to an existing entity, for example, a new organisation must be added before starting the linking process.

Trust and company organisations will only have TAC type links on the LS screen, however customers can have other types of links, e.g. CHI - child, PYI - Centrepay.

Related links

Creating links from organisations to customers for trust and company purposes

Deleting trust and company organisation links