We know this process can feel heavy. After a bereavement, paperwork arrives while families are already stretched. We aim to make the SA900 clear and calm.
The SA900 is the Self Assessment form for trusts and estates. GOV.UK holds the latest SA900, the return guide and the calculation guide covering recent years. You can file online with approved software or by post.
We will explain what the SA900 asks for and why the core reporting has stayed the same, even when you look back to the hmrc trust and estate tax return 2019 position.
We set the scene for trustees and families so you can see where a trust or estate sits in Self Assessment. We point out what changed since 2019 — mainly form updates — and what never changes: the need to report income, gains and the correct amount due.
Key Takeaways
- SA900 remains the central form; use GOV.UK guidance as your map.
- Core obligations — reporting income and gains — are unchanged.
- Choose the right form for the tax year to avoid mistakes.
- File online with approved software or post the correct pages.
- We keep the advice practical and kind for families under strain.
Who needs to complete a Trust and Estate Tax Return (SA900) in the UK?
Deciding who files the SA900 starts with one simple question: who manages the money now? That answer tells us whether the duty falls to trustees or to personal representatives.
Trustees vs personal representatives during administration
Trustees run a fund after it is set up. Personal representatives (executors or administrators) manage the estate in the administration period following a death.
The administration period is the working time to gather assets, pay bills and settle liabilities before distribution. Use this short window to decide which supplementary pages you need.
What to report on the SA900
Report income such as bank interest, dividends or rent. Declare capital gains from asset disposals too.
Show the tax liability that arises under Self Assessment so HMRC can check amounts due or already paid.
When a return may be required even if no tax is due
Sometimes a notice to file forces a return even when allowances or deductions mean no tax is payable. Do not assume you’re exempt.
- Example: a rented flat in an estate must be reported, even if expenses remove profit.
- Example: a discretionary arrangement receives dividends that need reporting though tax was deducted at source.
If you are unsure whether to file an estate or a sa900 trust return, get the right pages early to avoid rework. For guidance on the correct form version see our practical guide or agent advice.
Find the SA900 form and guidance · Agent registration and practical advice
What “2019 rules” still matter today for trusts and estates
Several April 2019 updates still help people spot when an administration becomes complex enough for Self Assessment. We view those updates as a practical checklist rather than a locked rulebook.
April 2019 toolkit refreshes — why they help
The April 2019 toolkits highlight common mistakes. They give a step‑by‑step approach that reduces simple errors.
Use them as a checklist. They flag dates, documents and the usual traps trustees and executors face during the administration time.
Informal arrangements and the £100 threshold
Informal arrangements exist where only small savings interest arises and the tax liability is under £100. These were extended through 2019/20 and 2020/21 to cut paperwork for straightforward cases.
HMRC issues a unique payment slip under this facility. If you use the wrong reference the payment can go unallocated. That delay may hold up distributions and cause extra work.
When an estate becomes complex
Complex criteria push the matter into full Self Assessment. Look out for these triggers:
- probate value over £2.5m;
- Income Tax or CGT due for the whole administration period above £10,000;
- proceeds from assets sold by personal representatives over £250,000 (deaths to 5 April 2016) or £500,000 (after 6 April 2016).
We also remind clients to check the Trust Registration Service as part of wider compliance. If you want more on how new inheritance rules affect planning, see our guide on how the new inheritance tax rules affect your family’s.
Getting the right HMRC forms and supplementary pages for your return
Begin with the latest SA900 pack on GOV.UK so you work from the correct version.
Where to find the official files: Download the SA900 PDFs for your tax year, plus the Trust and Estate Tax Return Guide and the calculation guide. These three documents keep your figures consistent and reduce queries.
Picking the correct supplementary pages
Start with the SA900 main form. Then add supplementary pages only for income or gains you actually have.
- Common pages: SA903 for UK property, SA905 for capital gains, SA904 for foreign income.
- Other pages: SA906 (non‑residence), SA901 (trade), SA902 (partnership), SA907 (charities), SA923 (estate pension charges).
Practical notes while you work
Match the document version to the tax year on every page. The wrong version can create mismatches in calculations.
Keep the guide and calculation notes beside the form while you fill in figures. If you need an accessible format, request it from HMRC via the dedicated contact address supplied on GOV.UK.
How to complete the hmrc trust and estate tax return 2019 step by step
Before you touch any numbers, gather the accounts and vouchers that back each entry.
What to collect first
Make a short pile: bank interest statements, dividend vouchers, rental summaries, completion statements and key dates. Keep copies of invoices and probate documents close by.
Entering details and choosing the correct year
Enter the entity name, reference and the correct tax year on page one. Check the form version at the top of each page so figures match the same period.
Reporting income and other receipts
Report savings interest, dividends and rent on the relevant pages. Note tax deducted at source so beneficiaries are not underpaid later.
When to use SA905 for capital gains
If there were disposals that created gains, add the SA905 supplementary pages. Typical disposals are shares or a second property sold during the administration year.
Using the calculation guide and final checks
Work through the official calculation guide to estimate any liability. Finally, check signatures, attachments and that totals agree across pages.
| Step | Key documents | Pages to add | Notes |
|---|---|---|---|
| Prepare | Bank statements, vouchers | Main SA900 | Match dates and figures |
| Income | Dividend slips, rent book | Relevant income pages | Include tax deducted |
| Gains | Completion statements | SA905 | Record disposal dates |
For the official form pack and the calculation guide see SA900 guidance. We recommend a final read-through before you file.
How to submit SA900: online software vs paper return
Deciding how to file the SA900 comes down to two simple choices: use approved software or post a paper form. Both routes work. Choose what you can manage reliably.
Online filing — why approved software matters
Online filing needs approved commercial software. The government does not offer a direct web gateway for this form. Buy software that supports self assessment for complex cases, can attach supplementary pages and saves submission receipts.
Paper filing — download, complete and post
Download the correct PDF for the year. Fill it in neatly and include all relevant pages. Keep clear notes and copies of every document you send.
Where to send a paper submission
Post the pack to: HM Revenue & Customs, BX9 1EL, UK. Use tracked post where possible to avoid delays.
- Look for a company that supports sa900 pages and gives confirmation.
- Keep a dated copy of the form and any notes.
- Use recorded delivery and keep the receipt number.
| Route | Key benefit | Must-have |
|---|---|---|
| Online | Faster processing | Approved software, submission receipt |
| Paper | Simpler for one-off cases | Correct PDF, supplementary pages, tracked post |
| Both | Audit trail | Copies of documents and dated notes |
For further help with registering forms online see our register online guide.
Deadlines, penalties and admin period timing you must get right
Deadlines shape the process. Missing a key date increases costs and delays distributions.
Paper filings must reach the office by 31 October after the end of the tax year. Online submissions have a later deadline of 31 January.
Paper vs online deadlines
Think of these dates like booked travel — arrive late and the cost goes up.
- 31 October for paper packs tied to the tax year end.
- 31 January for filing online for the same year.
Late filing penalties and what happens next
The first penalty is an automatic fixed £100 if you file late.
If the delay continues, further charges apply. After three months more penalties and interest may follow. Repeated lateness increases liability and can trigger additional enquiry or enforcement.
When the administration period ends and final returns
The administration period ends when assets are collected, debts and liabilities settled, and distributions are complete.
That final moment determines when a last set of income and gains should be reported for the relevant year or years. Keep records until all matters are closed.
| Milestone | Date tied to the year | Action |
|---|---|---|
| Paper filing | 31 October | Post the correct pages; keep a copy |
| Online filing | 31 January | File with approved software; save receipt |
| Administration end | Varies by case | Submit final figures; retain records |
Getting timing right protects beneficiaries. Late fees and disputes reduce what families receive. Plan dates early and use reminders to avoid slips.
Conclusion
To finish, we set out a compact checklist so you can complete the SA900 with confidence. ,
Key point: use the correct current SA900 version and apply the useful principles from past guidance.
Who files is still simple — trustees or personal representatives must report income, capital and any liability. Gather accounts and documents first.
Choose the right forms and supplementary pages. Work through the official guide and calculation notes. Then submit by approved software or post the pack with tracked delivery.
Check references, match totals across each page, sign where needed and keep copies. Deadlines and the administration end date affect when distributions can safely follow. Seek tailored advice if the position is complex.