Clear Guidance for Trusts, Estates and Estate Income
Managing the tax affairs of a trust or estate requires careful attention to financial records, reporting responsibilities and the interests of beneficiaries. We support trustees, executors and personal representatives with organising relevant information, preparing tax returns and understanding the treatment of income and gains.
Whether you are administering an estate or managing an ongoing trust, we provide practical guidance tailored to your circumstances. From reviewing income received and distributions made to explaining tax calculations and filing requirements, our support helps you fulfil your responsibilities and manage the process with clarity and confidence.
Forms covered
| Form | Description |
|---|---|
| SA900 | Trust and Estate Tax Return 2026 for trustees and personal representatives |
| SA107 | Trusts etc 2026, for individuals receiving trust or estate income, or taxed as a settlor |
| R185 (Estate Income) | Statement of Income from Estates 2026-27, given to beneficiaries |
| R185 (Certificate) | Certificate of Deduction of Income Tax, given by payers of interest, annuities or annual payments |
Deadlines
- SA900 and SA107: paper by 31 October 2027, online by 31 January 2028, with tax due 31 January 2028.
- R185 (Estate Income): issue promptly after 5 April 2027.
- R185 (Certificate): when the payment is made or on request.
Key points
- The SA900’s initial questions show which supplementary pages are needed. You’ll need the trust deed or will, income and gains schedules, tax certificates, settlor and beneficiary details, the UTR and Trust Registration Service records.
- The SA107 is filed with the SA100, with figures copied from R185 statements.
- The R185 (Estate Income) shows a beneficiary’s share of residue income and tax paid. Income within the £500 tax-free limit is excluded.
Frequently Asked Questions
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Have a question about our services? Speak with our team to discuss your engagement, deadlines and the support you need.
Who Needs to File an SA107?
The SA107 is for individuals who receive income from a trust or estate, or who are taxed as a settlor. It is filed together with the main SA100 Self Assessment return, and the figures are copied from the R185 statements the trustees or personal representatives provide. If you receive trust or estate income and are unsure whether you need to report it, we can review your paperwork and confirm what must be included.
Do the R185 Forms have a Filing Deadline?
There is no fixed filing date, but they should be issued promptly. The R185 (Estate Income) should be given to beneficiaries soon after 5 April 2027, because beneficiaries need it to complete their own returns. The R185 (Certificate) of Deduction of Income Tax is issued when the payment is made or when it is requested. Issuing these forms late can delay beneficiaries’ returns, so we recommend preparing them as soon as the tax year closes.
What Is the SA900 Trust and Estate Tax Return?
The SA900 is the return used by trustees and personal representatives to report the income and gains of a trust or estate for the tax year. Its initial questions show which supplementary pages need to be completed. For 2026-27 it is due by 31 October 2027 on paper or 31 January 2028 online, and any tax due must be paid by 31 January 2028. We can prepare and file it for you.
What Information Do Trustees or Executors Need to Prepare the Return?
You will normally need the trust deed or will, schedules of income and gains, tax certificates, details of the settlor and beneficiaries and the UTR. Trust Registration Service records are also needed where they apply. Having these gathered early makes the return faster to prepare and reduces the risk of missing information.
What Is The R185 (Estate Income) and Who Receives It?
The R185 (Estate Income) is a statement given to beneficiaries showing their share of the residue income from an estate and the tax already paid. Beneficiaries use it to complete the SA107 on their personal return. Income within the £500 tax-free limit is excluded. It is important that the figures are accurate, because they feed directly into the beneficiaries’ own tax calculations.
What Is the R185 (Certificate) of Deduction of Income Tax?
This certificate is given by payers of interest, annuities or annual payments to confirm that Income Tax has been deducted. It is provided when the payment is made or on request. The recipient keeps it as evidence of tax already deducted, which can then be taken into account on their tax return.
How are the SA900 and SA107 Connected?
The SA900 is filed by the trustees or personal representatives, while the SA107 is completed by individual beneficiaries or settlors as part of their own Self Assessment return. The figures on the SA107 are taken from the R185 statements produced from the trust or estate’s records. This means the SA900 and R185s must be accurate first, so that the beneficiaries’ returns are correct. We can handle both sides to keep everything consistent.
What are the Deadlines for the SA900 and SA107 for 2026-27?
Both forms follow the same timetable. Paper returns must be filed by 31 October 2027, and online returns by 31 January 2028, with any tax due on 31 January 2028. Because beneficiaries need their R185 statements before completing the SA107, it is sensible to prepare the trust or estate return and statements well before these dates.