Trusts & Estates overview

SA900 is the UK Self Assessment tax return for trusts and estates. It’s used to report income, capital gains, allowances/reliefs, and the tax due for the trust or for the estate during administration. Depending on the case, you may also add supplementary pages (for example, foreign income or capital gains). HMRC provides the form and notes; however, to file online you must use HMRC-recognised software. HMRC does not offer a direct online portal for SA900 submissions.

You’ll generally need to complete SA900 if, during the tax year, the trust or estate:

• Receives taxable income (for example, bank interest, dividends, rental income).
• Realises chargeable gains on assets (for example, shares or property).
• Needs to claim reliefs, make distributions that affect beneficiaries’ tax, or otherwise account for tax under Self Assessment.

Estates in administration typically file SA900 for the administration period (from the day after death until assets are distributed) if income or gains arise. Trustees of discretionary, interest-in-possession, and other trust types use SA900 to account for the trust’s tax position and any tax credit vouchers (e.g., R185 statements) issued to beneficiaries.

Related: Beneficiaries and personal representatives often also have personal filing obligations (e.g., SA100 with supplementary pages). The SA900 covers the trust/estate, not the individual’s own return.

SA900 follows Self Assessment timings:

• Paper filing deadlines are earlier than online.
• Online filing deadline is the standard 31 January following the end of the tax year.

Filing online means you have until the 31 January deadline and can get immediate acknowledgement of receipt. If you choose paper, allow time for posting and HMRC processing and ensure you meet the earlier cut-off.

You can file as soon as the tax year ends (after 5 April). Filing early helps you budget and arrange payment plans if needed.

• Trust/estate details (name, UTR, correspondence address).
• Trust type or confirmation you’re a personal representative for an estate.
• Income records (bank interest, dividends, rent, other UK/overseas income).
• Capital gains details (disposals, costs, reliefs, losses).
• Distributions to beneficiaries and R185 certificates.
• Allowances/reliefs (e.g., expenses properly allowable to the trust/estate).

HMRC’s SA900 form and notes list the information and any supplementary pages you may need (SA901–SA909 series).

Filing SA900 online requires approved software. With Ftax you can:

1. Start the SA900 and activate only the sections you need (income, gains, foreign pages, etc.).
2. Enter figures with guidance that mirrors HMRC’s layout while adding validation to help prevent mistakes.
3. Authorise submission securely using your Government Gateway credentials.
4. Submit to HMRC and receive confirmation of delivery for your records.

Why file online? Later deadline (31 January), instant submission receipts, and built-in checks to reduce avoidable errors.

After a successful SA900, HMRC will calculate the trust/estate liability based on the data you’ve submitted. If a repayment is due, you can request it; if tax is payable, use HMRC’s standard Self Assessment payment options and timeframes. (Many administrators and trustees prefer to file early to know liabilities in good time.) Guidance on Payments on Account and balancing payments sits within HMRC’s Self Assessment framework.

• Estate in administration: Income received (e.g., bank interest) during the administration period is reported on SA900. A final return is sent when the estate is wound up; beneficiaries may receive R185 (Estate Income).
• Discretionary trust: Trustees report income and gains, claim expenses, and handle distributions (including any tax credits). Beneficiaries might need to include their R185 figures on their own returns.
• Foreign income or gains: Add the relevant supplementary pages to SA900 when overseas sources are involved.

Important: The information above is a plain-English overview, not advice. Always check the latest HMRC guidance and deadlines before filing.