Trusts and Estates
  
      Due dates for filing
     
      Type of form
      
      Due date for payment of tax
      
     15 April
    
      Form T - Trust and Estate Income Tax Return
     
     (a) Within 1 month of date of notice of assessment; or as per pre-arranged instalment payment plan; or as per interbank GIRO deduction plan issued by the Comptroller
     
     15 April
    
      Election Form for Estate/Trust for Carry-Back of Capital Allowances and Trade Losses
     
     Not applicable
     
     15 April
    
      Form UT - Unit Trust Income Tax Return
     
     As per (a) above