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A deceased person's estate might receive income or make capital gains during the administration period. This period runs from the day following the death until their estate has been distributed. If you're dealing with the estate you may need to complete a Trust and Estate Return.
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You don't have to complete a Trust and Estate Return if the estate is relatively straightforward. For example, if the total Income Tax and Capital Gains Tax due for the whole of the administration period is less than £10,000, you won't need to complete a return. You'll need to get in touch with the HM Revenue & Customs (HMRC) office that handled the deceased's tax affairs. They'll tell you how to pay any tax due.
If you do need to complete a Trust and Estate Return, you'll need to get in touch with a Trusts Office first. See the section 'Getting help and advice' below to find out how.
When you work out the total tax, remember that some income received by the estate will have been taxed already, and there'll be no further tax to pay, for example:
Income you might have to pay tax on includes:
Don't forget that if you've sold or otherwise disposed of assets from the estate, you'll need to work out if Capital Gains Tax is payable. For example, as the personal representative of the estate, you may have sold or disposed of:
If you need to complete a Trust and Estate Tax Return, you can do it online, or fill in a paper form (SA900). If you complete a paper tax return, you may need some additional pages depending on your circumstances. Follow the SA900 link below to download these.
If you send the return online the deadline is later than if you send a paper return - there are many other advantages too. You'll first need to buy commercial software and register with HMRC Online Services.
If you don't have exact figures you can use:
Use the 'Additional Information' section on the tax return to say how you've arrived at these figures and why you can't use actual figures. If you make adjustments later and you've underpaid tax you may have to pay interest and penalties.
Sending your tax return online can help you to avoid making mistakes.
If you send in a paper tax return:
If you're asked to complete a Trust and Estate Tax Return for the administration period, you must send it back on or before:
If you want to finalise the administration period earlier than this, ask HMRC to send you a paper tax return. You won't be able to complete it online.
The administration period ends when the deceased's financial affairs have been settled. The Trusts Office will send you a Trust and Estate Tax Return to cover the final period.
You will only need to carry on completing tax returns if a trust of all or part of the residue of the estate is to be set up. If you're a trustee of that trust, you'll have to complete Trust and Estate Tax Returns for as long as the trust exists if there is Income Tax or Capital Gains Tax to pay.
You should get in touch with HMRC as soon as possible after the person has died. HMRC will be able to help you by talking you through what is needed.
Call the Taxes Helpline or get in touch with the HMRC office that dealt with the deceased's tax affairs. If you don't know who to contact, use the ''Telephone or write to HMRC' link below.
If you need general information about Income Tax or Capital Gains Tax relating to the administration period, you can call the Deceased Estates Helpline. But if your question is specifically about the tax affairs of the deceased person you should contact their HMRC office or the Taxes Helpline.
If you need help you can ring the Self Assessment Helpline - they'll
be able to provide advice on completing your tax return and give general
advice about Self Assessment.
Contact the Self Assessment Helpline
If you complete a Trust and Estate Return, it will usually be dealt with by the HMRC Trusts & Estates Office.
The Trusts & Estates Office also deals with general Income Tax or Capital Gains Tax queries that are related to trusts.
Use the link below to find the Trusts & Estates Office contact details.
Dealing with someone's estate can be complex so you might want to get professional advice from a tax adviser or solicitor.