HMRC Trust Tax Returns: Who Must File and When

We guide trustees and executors through the SA900 process in a clear, practical way.

This short introduction explains what the SA900 form covers and why some estates and funds must file even when no liability arises.

We outline who needs to act, how this differs from a personal form, and the common triggers for a notice to file from HMRC.

Expect plain steps on registration, getting references, and reporting income and gains for rental property, bank interest, dividends and investments that many families hold.

We also highlight deadlines and penalties so you can plan calmly and avoid delays or letters.

Key Takeaways

SA900 reports income, gains and liability for estates and funds.
Notices to file can require a submission even with no liability.
Trustees should register early and keep clear records.
Common holdings include rentals, savings interest and shares.
Missing deadlines can lead to penalties; plan ahead.
For practical guidance see our article on reclaiming IHT here: claim back inheritance help.

Understanding the SA900 trust and estate tax return

We explain the SA900 in clear terms so you can see what needs reporting and why it matters.

The SA900 captures a fund or deceased estate’s income, chargeable gains and any resulting liability under Self Assessment rules.

The form is separate from the SA100 and treats the estate or fund as its own taxable person. This means income paid to beneficiaries and gains from disposals are recorded on the SA900, not on personal forms.

What to include

Income streams such as interest, dividends and rent.
Chargeable gains from selling shares or property for more than their cost.
Allowable deductions and any tax already paid.

We compare ongoing funds with deceased estates so you can spot the difference quickly.

Good reporting relies on clear evidence: bank statements, completion statements for property sales and dividend vouchers. Even small disposals can create gains that must be declared.

A close-up scene depicting an organized desk with a detailed SA900 trust and estate tax return form prominently displayed. In the foreground, there are neatly stacked financial documents, a calculator, and a cup of coffee. The middle ground features a polished wooden desk with a laptop open to a spreadsheet, showcasing tax calculations. Soft, natural lighting filters in from a nearby window, creating a warm and inviting atmosphere. In the background, shelves filled with law books and financial guides add context to the theme of trust and estate management. The overall mood is professional yet approachable, suggesting a workspace dedicated to careful financial planning and tax preparation, with no human subjects included.

Who must file an hmrc trust tax return

You’ll see exactly who has to act and the common events that create a filing obligation for an estate or fund.

Trustees of UK resident and non-resident trusts

We expect trustees to act when the fund has reportable income or UK assets. This applies to UK resident and many non-resident arrangements where UK income arises.

Executors, administrators and personal representatives for estates

Executors and personal representatives must file for an estate if it receives income or makes disposals. This duty continues during administration and until distributions are final.

Triggers for filing

You must file if the estate or fund has taxable income such as rental income, interest or dividends.
Sales that create capital gains — for example on property or shares — usually mean a report is needed.
A direct HMRC notice to file also forces a submission, even where no liability arises.

Missing a required submission can lead to penalties. It pays to check early.

For practical planning on estate matters and how funds can help avoid inheritance charges see how trust funds can help to avoid inheritance.

Before you start: registration, UTRs and key setup

Getting the basics right at the start makes the rest far easier. We guide you through the practical setup tasks that let you file confidently and on time.

Registering on the Trust Registration Service

Most express arrangements created on or after 1 September 2022 must register on the Trust Registration Service (TRS). Registration is normally due within 90 days of creation. TRS is not just a formality — many funds must appear on the register even if no liability arises.

Getting a Unique Taxpayer Reference (UTR)

A UTR is essential before you can file online. Without the correct reference numbers you cannot submit forms via approved software, and delays can cause missed deadlines.

Government Gateway access and record-keeping

Trustees need Government Gateway credentials to manage online services. Set up a single recognised contact and note who has permission. Keep core records to hand: the deed or will wording, trustee details, beneficiary lists and bank or investment account statements.

When to update TRS details

Changes such as new trustees, beneficiaries or account closures usually require updates within 90 days. Timely updates reduce confusion and help any professional adviser or company acting for you.

Start registration early and collect documents first.
Use approved software or seek professional help for complex investments or property.
For Self Assessment registration guidance see register for Self Assessment and agent advice at registering as an agent.

What to report on the SA900: income, gains, and allowable deductions

Start by collecting every income source and disposal so the figures on the form are complete and defensible.

Income and savings. List bank interest, dividends and other savings receipts in full. Even small amounts matter. Keep statements and voucher records to support each line.

Interest, dividends and savings income

Record gross interest and any tax already deducted. Note dividend amounts and their dates. These items feed the income totals used in the calculation of liability.

Rental income and property-related reporting

Declare rent received and separate allowable running costs. Keep invoices for repairs, agent fees and insurance. For property disposals, supply sale completion figures to show any capital movement.

Capital gains on disposals of shares, investments and property

Report gains from selling shares or a buy-to-let. Use acquisition and disposal dates and values. Show how you reached the gain so the capital calculation is clear.

Allowable expenses for management and administration

Claim costs that are wholly and exclusively for managing the estate or fund. Typical examples include professional fees, valuation costs and eligible admin expenses.

Including tax already paid and calculating the net liability

Include any tax deducted at source so the final figure reflects the true net position. Present clear totals and a simple trail from records to the declared numbers.

A well-organized, professional workspace centered around income reporting. In the foreground, a wooden desk is cluttered with financial documents, including reports on income, gains, and allowable deductions. A calculator, a laptop displaying spreadsheets, and a cup of coffee highlight an atmosphere of productivity. In the middle ground, a focused individual in business attire—a middle-aged woman with glasses—analyzes data on the screen, while a stack of tax forms, prominently featuring the SA900, is visible. The background showcases a bright, airy office with large windows allowing natural light to illuminate the scene, creating a clear and focused mood. The camera angle captures a slight overhead view, emphasizing the workspace's organized chaos, conveying a sense of diligence and professionalism in financial reporting.

Keep neat totals and supporting papers. Clear evidence reduces queries and speeds resolution.

How to complete the SA900 form accurately

We walk through the practical steps to complete an SA900 so figures land in the right places.

Begin by choosing the correct tax year and accounting period. The tax year runs from 6 April to 5 April. Your accounting period may differ. Be clear which window you use before you enter totals.

Supplementary pages matter. Use the correct SA901–SA905 pages when you have property, dividends or capital gains to report. Missing pages are a common cause of queries and delay.

A well-organized desk scene showcasing the SA900 form. In the foreground, a pristine white SA900 form is neatly placed, surrounded by a sleek black pen and a calculator. In the middle layer, a pair of hands in professional business attire gracefully fills out the form, demonstrating careful attention to detail. The background features a blurred out bookshelf filled with financial guides and folders, suggesting a scholarly environment. Soft, diffused natural lighting streams through a nearby window, casting a warm glow on the scene, creating an atmosphere of focus and professionalism. The angle is slightly above eye level, capturing the essence of careful documentation in a serene workspace.

Simple accuracy checklist

Fix the tax year and note your accounting period.
Enter trust or estate details exactly as on the UTR letter.
Attach the right supplementary pages for income types and disposals.
Reconcile totals to bank statements and vouchers before finalising.

Signatures and authorisation. All named trustees or executors must approve and sign the return or confirm digital authorisation. Where several people are involved, agree who files and who keeps the records.

Practical tip: Get professional advice early if the fund holds overseas assets, complex investments or many beneficiaries. Small errors can become costly later.

How to file the SA900 online or by post

Choose the route that matches your resources and the complexity of the estate or fund. We explain both methods so you can pick with confidence.

Online filing using HMRC-approved trust and estate software

Online submissions must use approved commercial software. There is no simple government web form for SA900; a Government Gateway sign-in and software that supports sa900 filing are required.

Check the company offering the software accepts attachments and the right supplementary pages. Keep your UTR and credentials ready before you begin.

Paper filing using the SA900 PDF and handwriting requirements

Download the correct-year SA900 PDF and complete it clearly in ink. Write legibly and block letters help reduce errors.

Include all relevant supplementary pages (SA901–SA905) where income or gains apply. Missing pages slow processing.

Where to send the SA900: HM Revenue & Customs, BX9 1EL, UK

Post the completed paper pack to: HM Revenue & Customs, BX9 1EL, UK. Sending to the wrong office can cause long delays.

What to attach to avoid delays, including relevant supplementary pages

Attach SA901–SA905 as needed for property, dividends or gains.
Include schedules, bank statements and dividend vouchers to support figures.
Keep a copy of forms and proof of posting or an electronic receipt from your software.

Quick tip: Incomplete packs are the common cause of queries. Check pages and attachments before you send.

Deadlines, penalties and timing issues trustees often miss

Get the dates right — paper and online deadlines follow the end of the tax year.

Key dates to remember:

Paper: 31 October after the end of the tax year.
Online: 31 January after the end of the tax year (file via approved software).

Leaving things until late January is risky. Certificates, vouchers and completion figures often arrive slowly. Waiting can force rushed checks and errors.

Penalties are blunt and automatic. An initial £100 penalty can apply even where no liability exists. After three months, daily fines may begin and quickly add up.

Common timing traps include income arriving close to 5 April and late investment or property paperwork. These can change which tax year a payment belongs to and affect gains reported.

Plan the final estate tax return calmly: agree the administration end date, list last income and gains, settle debts and keep evidence to support figures.

We recommend gathering key documents early and setting internal deadlines well before the official date. That reduces stress and lowers the risk of penalties at the end of the year.

Conclusion

In closing, a calm, step-by-step approach limits errors and protects beneficiaries.

For those responsible for a trust or estate, the SA900 is how you report income and capital gains under Self Assessment rules. Trustees and personal representatives may need to act because of income, disposals or a notice to file.

Register early, keep TRS details current and gather records before you start. File online with approved software or complete the paper SA900 and post it to HM Revenue & Customs at BX9 1EL.

Accuracy matters: clear reporting reduces queries, avoids penalties and helps ensure funds reach beneficiaries as intended. Seek tailored advice for complex estates or overseas assets.

For practical duties and responsibilities see trustee responsibilities.

FAQ

What is the SA900 form used for under Self Assessment rules?

The SA900 is the form used to report income and gains arising from deceased estates and certain trust arrangements under Self Assessment. It records taxable income, capital gains and any tax already paid so HM Revenue & Customs can calculate what is due. We recommend gathering bank statements, dividend slips and sale proceeds before you start.

What’s the difference between reporting for a trust and a deceased estate?

Trustees report income and gains for ongoing trusts, while executors or administrators report the estate income during administration and any final distributions. The nature of the entity determines which pages of the SA900 you complete and which reliefs apply.

What must be declared: income, capital gains or tax liability?

You must declare all taxable income (interest, dividends, rental receipts), chargeable gains on disposals and any tax already paid or credited. From that information the form shows the net liability for the period or confirms there is no tax due.

Who must file a trust or estate tax form?

Trustees of UK resident and certain non-resident arrangements must file if the entity has taxable income or gains. Executors, administrators and personal representatives must file for estates that earn taxable income during administration or reach thresholds requiring reporting.

What events trigger the need to submit a form?

Filing is triggered by taxable income above personal allowances, realised capital gains, or when HM Revenue & Customs issues a notice to file. Even modest interest or rental receipts can create a requirement, so check thresholds carefully.

Which common income types typically create a filing requirement?

Interest from savings, dividends from shares, rental income from property and income from business activities are common triggers. Each type has specific boxes on the form and may require supporting documents.

Do I need to register the arrangement before filing?

Yes. You should register the arrangement on the Trust Registration Service when required and ensure the estate or trust has a Unique Taxpayer Reference before submitting the SA900. Registration helps match returns to records and avoids processing delays.

How do I obtain a Unique Taxpayer Reference (UTR)?

Apply to HM Revenue & Customs for a UTR for the estate or trust. Executors and trustees should do this early, as the number is needed to file and to set up Government Gateway access for online services.

What records should trustees and executors keep?

Keep copies of bank statements, dividend vouchers, sales contracts, rental agreements and receipts for management expenses. Good records speed up completion and support figures if HM Revenue & Customs queries the return.

When must Trust Registration Service details be updated?

Update TRS details whenever there are material changes, such as new trustees, alterations in settlors or changes to beneficiaries. Keeping TRS current avoids penalties and ensures the SA900 aligns with registration data.

What income is entered for interest, dividends and savings?

Report gross interest, dividend income before tax credits and any savings income on the relevant boxes. If tax was deducted at source, include that amount so it can be credited against liability.

How is rental income and property reporting handled?

Declare rental receipts gross, then deduct allowable property expenses such as repairs, agent fees and mortgage interest adjustments where permitted. Include details of property disposals that triggered capital gains.

How do we report capital gains from disposals?

Report disposals of shares, investments and property on the capital gains pages. Show sale proceeds, acquisition costs and allowable expenses to calculate the gain. Reliefs and annual exemptions will reduce the taxable amount.

Which expenses are allowable for management and administration?

Reasonable costs of managing assets, professional fees for administration, legal costs of estate management and certain trustee expenses are generally allowable. Keep receipts and describe the purpose of each expense on the return.

How do we include tax already paid?

Enter any tax already paid, such as PAYE or tax deducted at source, so it can be offset against the calculated liability. This reduces the balance due and avoids duplicating payments.

How do we choose the correct tax year and accounting period?

Use the tax year that covers the period in which income or gains arose. For estates, the administration period may affect year choice. If in doubt, check the SA900 guidance or use recognised accounting software to avoid errors.

When are supplementary pages needed?

Supplementary pages are needed for specific income types or events—such as foreign income, capital gains or property rental. Identify which supplementary pages apply before filing to ensure complete reporting.

Who must sign the completed form?

The trustees or executors should sign and date the return to confirm accuracy. Where there are multiple trustees, follow the signature rules in the SA900 guidance or use authorised agents with written authority.

Can we file the SA900 online?

Yes. You can file online using HM Revenue & Customs‑approved trust and estate software. Online filing offers instant submission confirmation and reduces the chance of errors.

How do we file by post and where should it be sent?

You can print the SA900 PDF and post it to the address shown on the form: HM Revenue & Customs, BX9 1EL, UK. Handwritten entries must be clear and you should include any required supplementary pages.

What supporting documents should be attached to avoid delays?

Attach dividend vouchers, rental summaries, schedules of disposals, and statements of tax deducted where relevant. Clear schedules make processing quicker and reduce the likelihood of enquiries.

What are the paper and online filing deadlines?

The paper filing deadline is 31 October after the end of the tax year. The online deadline is 31 January after the end of the tax year. Missing these dates can lead to penalties and interest.

What penalties apply for late filing?

Late filing penalties apply automatically. There is an initial fixed penalty, followed by daily penalties after three months and further charges if still outstanding after six and twelve months. Prompt action limits costs.

How does the estate’s administration period affect the final submission?

Once administration ends and assets are distributed, a final return may be required to show all income and gains to the date of distribution. This closes the estate’s tax affairs and helps trustees avoid future liabilities.

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