In this section:
- The Trust and Estate Tax Return: paper or online
- How to fill in the Trust and Estate Tax Return
- How to avoid common mistakes on the trust return
- Tax return deadlines and penalties
How to fill in the Trust and Estate Tax Return
If you're a trustee of a trust that has received income or made chargeable gains you must complete a Trust and Estate Tax Return at the end of the tax year. Whether filing online or with a paper return this step-by-step guide will help you.
- Step one - make sure you've got the right pages
- Step two - collect the information you need
- Step three - complete the return
- Step four - calculate the tax
- Step five - submit the return
- If you've got a problem completing the tax return
- Get professional help for your trust
- More useful links
Step one - make sure you've got the right pages
In addition to the main Trust and Estate Tax Return (form SA900) there are some supplementary pages which you may need - depending on the nature of the trust. For example, if the trust has made chargeable gains you must complete the Capital Gains supplementary pages - form SA905. If the trust receives foreign income you must complete the Trust and Estate Foreign supplementary pages - form SA904.
If you're filing a paper return, HM Revenue & Customs (HMRC) may not automatically send you these additional pages. You can find out which pages you'll need by checking the list on page 3 of the Trust and Estate Tax Return.
You can download any additional pages, and the guidance notes that go with them, below. Or you can order them from the Self Assessment Orderline on Tel 0845 900 0404 or Fax 0845 900 0604. It's open from 8.00 am to 10.00 pm seven days a week, except Christmas Day, Boxing Day and New Year's Day.
SA900 Trust and Estate Tax Return, guidance notes and supplementary pages
If you're filing online, the software you use should provide the necessary pages, based on the questions you answer - however you'll need to check with your software provider.
You can find out more about different ways to submit your return in our guide below.
The Trust and Estate Tax Return: paper or online
Step two - collect the information you need
You'll have to get together all the information you'll need to fill in the Trust and Estate Tax Return. For example, details of:
- interest and dividends received
- rents received and associated expenses
- management expenses of accumulation/discretionary trusts
- assets sold by the trust
- distributions made by the trustees from accumulation/discretionary trusts
- assets or funds settled into the trust
Find out more about what records you may need to complete the return in our guide below.
Trust record keeping for tax purposes
Find out about trust management expenses and other reliefs in the guide below.
Trust Income Tax reliefs and deductions
Step three - complete the return
Once you've got the pages and the information you need you can fill in your Trust and Estate Tax Return and any supplementary pages.
You can get tips on completing some of the key questions on the Trust and Estate Tax Return by reading our related guide below on avoiding common mistakes.
Avoid making common mistakes on the trust return
SA900 Trust and Estate Tax Return, guidance notes and supplementary pages
Step four - calculate the tax
The next step is to calculate how much tax is due.
If you're filing online
Some software that you can buy will work out the tax for you based on the figures you've entered on the form. If the software you buy does not have this facility, you'll have to do the calculation yourself and then enter the figures on the form. If you file online and self-calculate the tax the deadline is 31 January. If you file online and are not self-calculating the deadline is 31 October.
If you're completing a paper return
If you send your paper return to HMRC by 31 October they will do the calculation for you. If you file a paper return after 31 October you will miss the filing deadline and you will need to do the calculation yourself. You may also get a £100 penalty for filing late.
What if you don't have the 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.
SA900 Trust and Estate Tax Return, guidance notes and supplementary pages
Step five - submit the return
Finally, you can submit your Trust and Estate Tax Return by:
- filing online
- sending it to the HMRC Trusts Office that deals with your trust (find out how to contact your Trusts Office in the section 'If you've got a problem completing the tax return' below)
Remember, if you're completing a paper return you must send it in by the 31 October deadline. If you file online and self-calculate the tax the deadline is 31 January.
Find out more about different ways to submit your return in the guide below.
The Trust and Estate Tax Return: paper or online
Tax return deadlines and penalties
If you've got a problem completing the tax return
If you have a query when completing your Trust and Estate Tax return and can't find what you need online you can phone your Trusts Office. They are open 8.30 am to 5.00 pm Monday to Friday.
However, before contacting them read our guide on how to avoid common errors - this may have the answer to your question.
Avoid making common mistakes on the trust return
You can find the Trusts Office that deals with your trust in our guide below.
Contacting HMRC for help with tax on trusts
Get professional help for your trust
Understanding tax on trusts can be difficult. You might like to get professional advice from a tax adviser or solicitor to help you. However, if you do, remember that the trustees are still all legally responsible for ensuring that the trust's tax affairs are carried out satisfactorily. You'll find some links below to professional organisations - though not all professionals are registered with them.
Find a solicitor on the Law Society of England and Wales website
Find a solicitor on the Law Society of Northern Ireland website
Find a solicitor on the Law Society of Scotland website
Get help from the Society of Trust and Estate Practitioners - STEP website
In order for HMRC to be able to communicate with your agent or professional representative on trust Income Tax and Capital Gains Tax matters, you need to fill out form 64-8.
Find out more about completing form 64-8
If you want HMRC to communicate with your agent or professional representative on Inheritance Tax issues that occur during the lifetime of your trust, you must enter the relevant contact details on form IHT100.
Find out more about completing form IHT100
More useful links
You can find out how to pay your trust's Income Tax and Capital Gains Tax in our 'How to pay' section, using the guide below.
