Dealing with a tax return for someone who has died
In this section:
- Tax returns for personal representatives
- Completing a tax return on behalf of someone who has died
- Completing the Trust and Estate Return following a death
- Tax records needed when someone dies
- Paying the deceased's tax
Completing the Trust and Estate Return following a death
A deceased person's estate might receive income during the administration period - this is the period that runs from the day following the date of death until their estate has been distributed. As personal representative you may need to complete a Trust and Estate Return - SA900 - and any supplementary pages needed. This is so that any tax owed on that income can be collected. However, the tax liability of the majority of estates is straightforward and can be dealt with by the deceased's Tax Office (see 'Getting help and advice' below for contact details) without SA900 having to be completed.
On this page:
- Whether you need to fill out a Trust and Estate Return
- Getting help and advice
- Benefits of filing online
- Completing the Trust and Estate Return
- What happens if you don't have exact figures?
- Trust and Estate Returns after the end of the administration period
- Avoiding common mistakes
- If you've got a problem completing the tax return
- Useful links
Whether you need to fill out a Trust and Estate Return
Some of the income you receive from the estate assets will have been taxed already, for example:
- bank or building society interest
- dividends on company shares
As a personal representative you don't have to pay further tax on these types of income.
Income you might have to pay tax on includes:
- interest on some national savings bonds or accounts
- rents from property
- income from overseas investments
You don't have to complete a Trust and Estate Return if the estate is relatively straightforward - for example, if the tax due for the whole of the administration period is less than £10,000. In these circumstances, the personal representatives can make an informal payment to the office that handled the deceased's tax affairs of the total liability for the whole of the administration period.
If you do need to make a Trust and Estate Return it will be dealt with by an HMRC Trusts office and not by a local Tax Office.
Getting help and advice
We recognise that you may need help in dealing with the deceased's tax affairs, especially if you're personally bereaved. We can talk you through what you need to do over the phone or in a face to face meeting, either at the Tax Office or at your home, depending on your circumstances.
The Tax Office that dealt with the deceased person's tax affairs can tell you whether or not you need to complete a Trust and Estate Return.
You can call HMRC Trusts Deceased estates helpline on Tel 0131 777 4030, 8.30 am to 5.00 pm Monday to Friday, for specialist advice about the Income Tax and Capital Gains Tax liabilities of deceased estates arising after the date of death.
Estates can be complex so you might want to get professional advice from a tax adviser or solicitor to help complete the Trust and Estate Return and to administer the estate.
Find a solicitor on the Law Society website
Find a tax adviser at the Chartered Institute of Taxation website
Benefits of filing online
You can complete and file a Trust and Estate Return online using commercial software - some of this is free and some you'll have to pay for.
Filing online has many advantages - for example 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.
File your tax return online - find out more about the benefits and how to register
Software you can use for your tax return - learn more
Completing the Trust and Estate Return
You'll find it easier to fill in the return if you have an organised approach.
Step one - get the right pages
Make sure you've got the right pages. You may need some additional pages. There's a useful checklist on page two of the core Tax Return - SA900. You can download any supplementary pages you need and guidance notes from our website.
Go to form SA900, guidance and supplementary pages
Step two - collect the information you'll need
Before you can fill in the Trust and Estate Return you'll have to collect all the information you need. For example, details of:
- interest and dividends received
- rent received and associated expenses
- assets sold by the estate
Step three - complete your return
Complete the main and supplementary pages you have for the return. There's a detailed Trust and Estate Return guide (SA950) to help you.
Go to form SA950, other forms, guidance and supplementary pages
Step four - calculate 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 form SA951, other forms, guidance and supplementary pages
Find out about filing your tax return online
You can't set a personal allowance against the estate income - but you can claim relief for interest that's paid on a loan taken out to pay Inheritance Tax.
Step five - submit 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 the actual figures will be available)
Use the 'Additional Information' section 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.
Trust and Estate Returns after the end of the administration period
The administration period ends when the deceased's financial affairs have been sorted out. If a trust of all or part of the residue of the estate is to be set up, this will be done at the end of the administration period. If you're a trustee of that trust, you'll have to complete Trust and Estate Returns for as long as the trust exists.
Find out about tax returns for trustees
Avoiding common mistakes
So we can process the tax 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
For help with a Self Assessment return you can call 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.
We recognise that you may need help in dealing with the deceased's
tax affairs, especially if you're personally bereaved. We also recognise
that finding all the records you need can be difficult. We can talk
you through what you need to do over the phone or in a face to face
meeting, either at the Tax Office or at your home, depending on your
circumstances.
Look up contact details for
all Tax Office
You can call HMRC Trusts Deceased estates helpline on Tel 0131 777 4030, 8.30 am to 5.00 pm Monday to Friday, for specialist advice about the Income Tax and Capital Gains Tax liabilities of deceased estates arising after the date of death.
Useful links
Find out more about tax when someone dies
Understand the responsibilities of personal representatives
