Trusts, Estates & Estate Income

These forms cover income and tax reporting for trusts and estates. The SA900 is the Trust and Estate Tax Return, filed by trustees or by the personal representatives of a deceased person, reporting the income and gains of the trust or estate for 2026-27, claiming reliefs and showing tax payable or repayable; it must reach HMRC by 31 October 2027 on paper (or if HMRC is to calculate the tax) or by 31 January 2028 online, and tax is due by 31 January 2028. The SA107 is the Self Assessment page for an individual who receives income from a trust or estate, or who is taxed as a settlor, so that HMRC can give credit for tax the trustees or personal representatives have already paid; it is filed with the SA100 by the same dates. The R185 (Estate Income) is the statement personal representatives give a beneficiary showing their share of the estate’s income and the tax already paid, which the beneficiary copies to the SA107 or to an R40 repayment claim. The R185 (Certificate) is given by someone who pays interest, an annuity or an annual payment after deducting income tax, so the recipient can claim a repayment. Neither R185 has a fixed filing date.

SA107 Trusts etc 2026

Purpose

The SA107 reports income that an individual receives from trusts, settlements or estates of deceased persons, and income taxed on a settlor. It lets HMRC give credit for tax already paid by the trustees or personal representatives.

Deadlines

Filed with the SA100: 31 October 2027 (paper) or 31 January 2028 (online) for 2026-27. Tax due 31 January 2028.

Requirements

Trust tax certificates (R185) or the trustees' statements, details of the trust or estate, and the tax paid on each amount. Settlors need trust income details and the trust's residence status.

Filing Process

Page T1, discretionary payments from a UK resident trust: box 1 net amount after tax, box 2 payments from settlor-interested trusts. Non-discretionary income entitlement: box 3 non-savings income, 4 savings income, 5 dividend income (all net of tax) and box 6 a tick if the trustees are non-UK resident. Income chargeable on settlors: box 7 non-savings at basic rate, 8 savings at basic rate, 9 dividends at dividend rate, 10 non-savings at trust rate, 11 savings at trust rate, 12 dividends at dividend trust rate, 13 non-savings paid gross, 14 savings paid gross and 15 additional tax paid by trustees on certain life insurance gains. Page T2, estates of deceased persons: UK estate income goes in box 16 non-savings (rent, trade profits), 17 savings, 18 dividends (not taxed at 7.5 per cent), 18.1 dividends taxed at 7.5 per cent and 19 non-savings at non-repayable basic rate. Boxes 20 and 21 are not used. Foreign estates: box 22 foreign estate income, 22.1 FIG claim, 23 relief for UK tax already accounted for (do not use boxes 16 to 19). Box 24 is foreign tax not claimed as credit, box 25 residential property income or restricted finance costs and 25.1 unused costs brought forward. Box 26 is for other information. Copy figures from the R185 statements you receive.

SA900 Trust and Estate Tax Return 2026

Purpose

The SA900 is the tax return for trustees and for personal representatives of a deceased person's estate. It reports the income and gains of the trust or estate for the tax year 2026-27, claims reliefs, and records tax payable or repayable. Supplementary pages are added for trade, partnership, UK property, foreign, capital gains, non-residence, charities and pension charges.

Deadlines

The return must reach HMRC by 31 October 2027 (paper, or if you want HMRC to calculate the tax) or 31 January 2028 (online). Tax is due by 31 January 2028. An automatic £100 If the notice to file was issued after 31 July 2026, the deadline is three months after the notice date if that is later.

Requirements

Trust deed or will, schedules of income and gains, tax certificates, details of settlors, beneficiaries and payments, trust or estate UTR, trustee residence details and Trust Registration Service records. Supplementary pages are downloaded as needed.

Filing Process

Pages 1 to 3: read the notice and Step 1 to see whether short routes apply (bare trusts, simple estates, simple interest in possession trusts and charitable trusts can go straight to certain questions). Answer Q1 to Q7 and Q23 (sole trade, partnership, UK property, foreign income, capital gains, non-residence, charity exemption, pension charges) to see which supplementary pages are needed. Q8 (boxes 8.1 to 8.18) records the type of return: estate, unauthorised unit trust, bare trust, employment related trust, Heritage Maintenance Fund, EFRBS, settlor-interested, participator in a non-resident company, special trust rates and vulnerable beneficiary elections. Pages 4 and 5, Q9 other income (boxes 9.1 to 9.26): untaxed and taxed UK interest (9.1 to 9.4), NS&I (9.5, 9.6), other savings income (9.7 to 9.9), UK dividends (9.10), unit trust dividends (9.11), stock dividends (9.12), bonus issues and loans written off (9.13), life insurance gains (9.14 to 9.16), other income and losses (9.17 to 9.22), accrued income and deemed income (9.23, 9.24) and company purchase of own shares (9.26). Q9B 9B.1 counts other trust-rate trusts. Page 6: Q10A reliefs (10.1A to 10.7A), Q10B vulnerable beneficiary relief (10.1B), Q10C employee benefit trust relief (10.1C), Q11 annual payments (11.1 to 11.3) and Q12 assets put into the trust (12.1 to 12.9 with settlor and asset details). Pages 7 to 9: Q13 income not at special trust rates (13.7 to 13.21), Q13A tax pool (13A.1), Q14 discretionary payments to beneficiaries (14.1 to 14.15), Q15 capital payments to settlors' children (15.1), Q15A settlor capital transactions (15A.1 to 15A.12) and Q16 non-resident trust history and payments to beneficiaries (16.1 to 16.23). Pages 10 to 12: Q17 tax calculation (17.1 to 17.10: tax due, earlier years, payments on account, repayment claim, pension charges), Q18 repayment details and bank or nominee (18.1 to 18.12), Q19 daytime phone (19.1), Q20 Trust Register confirmation (20.1), Q21 other information (21.1 to 21.9: date of death, administration end, trust termination, provisional figures, refunds, tax avoidance scheme numbers, additional information) and Q22 declaration (22.1 to 22.3).

R185 (Estate Income) Statement of Income from Estates 2026-27

Purpose

The R185 (Estate Income) is the statement that personal representatives give to a beneficiary showing the beneficiary's share of income from the residue of a deceased person's estate, and the tax already paid on it. The beneficiary uses it for the SA107 or an R40 repayment claim.

Deadlines

No date is printed on the form. Personal representatives should issue it promptly after the tax year ends (5 April 2027 for this form) so that beneficiaries can file by 31 October (paper) or 31 January (online).

Requirements

Estate accounts showing income by type, tax paid, amounts distributed, the beneficiary's entitlement and brought-forward balances. Income within the £500 tax-free limit is excluded.

Filing Process

Page 1 holds the notes and a step method for working out each beneficiary's share when administration lasts more than one year: add the net share of residue income to the amount brought forward, compare with the sum paid in the year and enter the lower figure, carrying forward the balance. Complete the beneficiary's name and address and the deceased's name and date of death. Page 2: boxes 16 non-savings income, 17 savings income, 18 dividends taxed at 10.75 per cent, 18.1 dividends at 8.75 per cent, 18.2 dividends at 7.5 per cent and 19 non-savings at non-repayable basic rate. Each has a figure after tax and the tax paid or credit. Boxes 20 and 21 are not in use. For foreign estates use box 22 foreign estate income and 23 UK tax relief instead of boxes 16 to 19. Page 3: box 24 foreign tax not claimed, 25 and 25.1 residential property income or finance costs, and the personal representative's signature and date. Beneficiaries copy the boxes to the SA107 (same numbers) or to the R40 (box 16 to 4.4 and 4.5, 17 to 4.6 and 4.7, 18 to 18.2 to 4.9 and 4.10, 19 to 7.1 to 7.3).

R185 (Certificate) Certificate of Deduction of Income Tax

Purpose

This R185 is a certificate given by someone who pays interest, alternative finance receipts, an annuity or an annual payment after deducting income tax. The recipient keeps it as proof of the tax deducted and needs it to claim a repayment.

Deadlines

No fixed filing date. Give the certificate to the recipient when the payment is made or on request. The tax deducted must be paid over to HMRC under the payer's own return rules (for companies, quarterly returns).

Requirements

Payment records showing the gross amount, tax deducted and net paid, payer and recipient details, and the HMRC office and reference. The payer must account for the deducted tax to HMRC.

Filing Process

The payer writes who the payment was made to ("I certify that on paying to") and their address, then completes: box 1 nature of payment (interest, annuity, annual payment); box 2 gross payment; box 3 income tax deducted; box 4 net payment; box 5 date of payment; box 6 period for which payment was due (from and to); box 7 date payment was due; box 8 the payer's name and address in capitals. Box 9 gives other details (employer's name and address, or the business address if a company or business) and box 10 the office to which returns are made with the reference if known.