A transfer made by way of re-transfer back to the transferor without any change in beneficial ownership if no person other than the transferor has had a beneficial interest in the property between the transfer to the trustee/nominee and the re-transfer.
- The Digital Duties Form.
- If the transfer is by way of re-transfer, a copy of the stamped transfer to the trustee/nominee and the stamped declaration of trust.
- A statutory declaration by the trustee/nominee stating:
- The capacity of the person making the declaration.
- The names of all persons or entities including the trustee for whom the trustee acted while the trustee held the property.
- Whether the property was held in any another capacity other than for the beneficial owner.
- Whether the transfer involves a change in beneficial ownership.
- If the trustee is a company, a copy of the company's financial statements since the company became a trustee.