Tax returns for trustees or charities
In this section:
- Tax returns for trustees
- Completing the Trust and Estate return (trustees)
- Record keeping (trustees)
- Tax returns for charities
Completing the Trust and Estate return (trustees)
As a trustee you'll have to complete a Trust and Estate Tax Return - form SA900. You might also have to fill in some supplementary pages.
On this page:
- Benefits of online filing
- Completing the Trust and Estate Return SA900
- How to fill in the return
- What happens if you don't have exact figures?
- Avoiding common mistakes
- If you've got a problem completing the tax return
Benefits of online filing
You can complete and file a Trust and Estate return online using commercial software.
If you submit the return online the software will automatically calculate any tax payable. You'll also have longer to file the return than if you use a paper form - you'll have until 31 January following the end of the tax year instead of until 31 October.
You'll need to register for Online Services on the HM Revenue & Customs (HMRC) website if you want to submit the Trust and Estate return online.
Find out about filing your tax return online
Get information about tax return software options
Completing the Trust and Estate return SA900
First of all, tell us about the trust by completing form 41G (Trust) Trust Details and sending it to the HMRC Trusts Office that deals with your area.
Once we know about the trust we'll send you the Trust and Estate Tax Return - form SA900 - soon after the end of the tax year on 5 April. We'll also send you a step by step guide to help you complete it - SA950, and a worksheet to help calculate the tax due - SA951.
If you've already submitted a Trust and Estate return for this trust using Online Services - or if your agent or tax adviser has sent it in for you - we won't send you the tax return guide or tax calculation worksheet again. But you can download them from our website if you want to.
Read form 41G (Trust) Trust Details
Go to form SA900 Trust and Estate Tax Return
Go to all Self Assessment forms, notes and help sheets
Find your local HMRC Trusts Office
How to fill in the return
You'll find it easier to fill in the return if you have an organised approach.
Step one - making sure you've got the right pages
Check that you've got all the pages you need. There are some supplementary pages which you may need depending on the nature of the trust. For example if the trust owns property abroad you'll need to complete the Trust and Estate Foreign supplementary pages - SA904.
We may not automatically send you the additional pages that you'll have to fill in. You can find out which pages you'll need by checking the list on page two of the core pages of the Trust and Estate return. You can download any additional pages and the guidance notes that go with them. Or you can order them from the Self Assessment Orderline on Tel 0845 900 0404. It's open from 8.00 am to 10.00 pm seven days a week, including bank holidays.
Go to all Self Assessment forms, notes and help sheets
Step two - collecting the information you'll need
You'll have to get together all the information you'll need to fill in the Trust and Estate return. For example, details of:
- interest and dividends received
- rents received and associated expenses
- management expenses of the trust
- assets sold by the trust
- distributions made by the trustees
- capital received into the trust
Trusts that can accumulate income or pay it at discretion can claim certain expenses called trust management expenses against the special rates of tax to which they are chargeable. Calculating the correct management expenses can be complex and you may need professional advice. There are guidance notes (HS392 Trust Management) to help you.
Go to all Self Assessment forms, notes and help sheets
Step three - completing the return
Once you've got the pages and the information you need you can fill
in the main Trust and Estate return and any supplementary pages. There's
a detailed Trust and Estate return guide (SA950) to help you.
Go to all Self Assessment forms, notes and
help sheets
Step four - calculating the tax
The next step is to calculate how much tax is due. If you file the return online the software will calculate the tax automatically. There's a worksheet (SA951 Trust and Estate Tax Calculation Guide) to help you do the calculation manually.
Go to all Self Assessment forms, notes and help sheets
File your tax return online - find out more about the benefits and how to register
Step five - submitting the return
Finally, sign the return and send it to the Tax Office shown on the return.
What happens if you don't have exact figures?
If you don't have exact figures you can use:
- an estimate - a figure you want us to accept as your final figure
- a provisional figure - one you want to use until you can confirm the actual amount (you must tell us when actual figures will be available)
Use the 'Additional Information' section to say how you 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.
Avoiding common mistakes
So that we can process the return quickly:
- make sure you sign and date it
- check that you've completed and included any supplementary pages needed
- don't include notes on the return like 'per accounts' or 'information to follow'
Filing online can help you to avoid making mistakes. To do this, you'll need to register with us for Online Services.
File your tax return online - find out more about the benefits and how to register
If you've got a problem completing the tax return
If you need help you can ring the Self Assessment Helpline on Tel 0845 900 0444. It's open from 8.00 am to 8.00 pm every day, except Christmas Day, Boxing Day and New Year's Day.
Getting help and advice
Completing a Trust and Estate return can be difficult. You might like to get professional advice from a tax adviser or solicitor to help complete the return and to help run the trust.
Find a solicitor on the Law Society website
Find a tax adviser at the Chartered Institute of Taxation website
