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
The Trust and Estate Tax Return: paper or online
You can file a Trust and Estate Tax Return online, or you can complete a paper form if you prefer. If you file online the deadlines are more generous than if you send a paper return. You'll need to buy commercial software and register with HM Revenue & Customs (HMRC) online services.
- Filing your Trust and Estate Tax Return online
- Advantages of filing a Trust and Estate Tax Return online
- Registering to file a Trust and Estate Tax Return online
- Filing a paper Trust and Estate Tax Return
- Deadline for sending in your return
- Get professional help for your trust
Filing your Trust and Estate Tax Return online
If you want to file a Trust and Estate Tax Return online, you will need to buy commercial software. There are a number of software providers that have been tested and approved by HMRC as compatible with HMRC's systems.
The link below will take you to a list of commercial providers. You'll need to click on each provider's link to find out whether they cover the trusts online form (SA900) and supplementary pages.
Once you have submitted an online Trust and Estate Return you'll receive a reminder each year to file online - SA316 Notice to File - rather than a paper Trust and Estate Tax Return. Also, you won't be sent the tax return guide or tax calculation guide each year - but you can download them from the HMRC website.
Self Assessment Online - software and online forms
Forms and guidance for the Trust and Estate Tax Return
Advantages of filing a Trust and Estate Tax Return online
There are advantages to filing a Trust and Estate Tax Return online, such as:
- it is safe and secure
- you get an immediate acknowledgement
- depending on which supplier's software you opt for, your tax may be worked out automatically so you know what you owe or are owed right away
- the deadline for online returns is 31 January - three months more than for paper returns, which is 31 October
And as with paper returns:
- HMRC will calculate the tax for you, if you file your online return by 31 October
- you can monitor your Self Assessment 'account' online - this includes statements of your payment history and what you currently owe or are owed (see 'Filing a paper Trust and Estate Tax Return' below)
Registering to file a Trust and Estate Tax Return online
Before you can file your Trust and Estate Tax Return online, you need to register and enrol with HMRC's Online Services. To do this, you'll need your postcode and your ten-digit Unique Taxpayer Reference (UTR), which you can find on your tax return or Self Assessment Statement. You'll have to wait for an Activation PIN to arrive in the post, so allow at least seven days to complete the registration process.
The link below will take you to more information on how to register to file a Self Assessment tax return online. Note that for trusts you will be asked to select the option for 'Organisation' at the point of registration.
Understanding and using Self Assessment Online
Filing a paper Trust and Estate Tax Return
You will automatically be sent a paper Trust and Estate Tax Return - form SA900 - at the end of the tax year after you first notify HMRC that a trust has been set up. Thereafter you will receive a paper return soon after 5 April each year, unless you register to file online.
HMRC will also send you a step-by-step guide (form SA950) to help you complete the paper return, and a calculation guide (form SA951) to help you calculate the tax due if you wish to do the calculation yourself.
You can monitor your Self Assessment 'account' online even if you file a paper return - this includes statements of your payment history and what you currently owe or are owed. The account must be set up in the name of the 'principal acting trustee' - that is, the trustee nominated to deal with HMRC on behalf of all the trustees - or the professional representative acting for the trust. Once registered, you can view your account in the online services section of the HMRC website.
Find out how to view your Self Assessment Statement online
If you don't receive the Trust and Estate Tax Return, you can download it from the HMRC website.
Forms and guidance for the Trust and Estate Tax Return
Deadline for sending in your return
Once you have completed the paper Trust and Estate Tax Return you must return it to the Trusts Office that deals with your trust. The address is on the front of the return.
If you are completing a paper return the deadline is earlier than if you file your return online. The deadlines are set out in the table below. If you want HMRC to calculate the tax for you, you must send it in by the 31 October deadline.
| Type of return | Deadline |
|---|---|
| Paper | 31 October |
| Online: HMRC calculating | 31 October |
| Online: self-calculating | 31 January |
In each instance the deadline is following the end of the tax year to which it relates.
If you don't have a return form or you lose it
If you don't have a Trust and Estate Tax Return and you need one, contact the HMRC Trusts Office that deals with your trust. They will send one out to the person who is responsible for the trust's tax affairs. This will be either the principal acting trustee or the professional representative.
If you have lost your return, HMRC Trusts can provide you with a duplicate. However, this will carry the original date of issue, and be subject to the original filing dates.
You can find out which Trusts Office deals with your trust using the guide below.
Contacting HMRC for help with tax on trusts
If you want to switch from paper to online filing
You can still file your Trust and Estate Tax Return online even if you have been sent a paper return to complete. Once you have submitted an online Trust and Estate Return you will receive a reminder to file - SA316 Notice to File - rather than a paper Trust and Estate Tax Return the following year.
More information on how to fill in the Trust and Estate Tax Return
Find out about tax return deadlines and penalties
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.
