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The SA900 Trust and Estate Tax Return is the annual income tax return for estates during the administration period. The executor files it on behalf of the estate, reporting all income received after the date of death. This guide explains when it is required, how to register, and the key sections to complete.
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HMRC requires an SA900 return in the following circumstances:
For estates below the simple estate thresholds with income under £500, HMRC accepts informal reporting — a letter explaining the income and any tax due. However, if in doubt, filing a return is the safer course.
For the background on income tax during administration, see our income tax estate administration guide.
Before filing an SA900, the estate needs a Unique Taxpayer Reference (UTR). This is separate from the deceased's personal UTR. To register:
Correspondence will be addressed to "The Executor of [Name] deceased". The executor signs the return in their capacity as personal representative, not personally.
The SA900 has several supplementary pages, but for most estates the relevant sections are:
| Page | Covers |
|---|---|
| SA900 main return | Summary, type of estate (administration period), executor details, total income |
| SA901 (Savings and investments) | Bank interest, building society interest, gilts, NS&I income |
| SA902 (UK property) | Rental income from UK property held in the estate |
| SA903 (Dividends) | UK company dividends and other investment income |
| SA904 (Foreign income) | Foreign bank interest, overseas property income, foreign dividends |
Bank interest earned by estate accounts after the date of death is reported gross on SA901. Banks and building societies no longer deduct tax at source on interest payments (since 2016), so the estate receives interest gross and pays tax directly to HMRC.
Interest statements from each account are needed. Some banks issue annual interest certificates automatically; for others, the executor must request them. The interest is allocated to the tax year in which it was credited (not accrued).
Rental income is reported on SA902. The estate can deduct allowable expenses in the same way as an individual landlord:
For selling the property, see our selling a probate property guide. Any gain on sale is reported separately — not on the SA900.
UK dividends are reported on SA903. The estate pays income tax on dividends at 8.75% (dividend basic rate). The estate does not benefit from the individual dividend allowance. Investment platforms and stockbrokers will provide consolidated tax certificates or statements for the year.
For the process of collecting investment assets, see our collecting assets after probate guide.
The SA900 covers income tax only. Capital Gains Tax on estate assets is not reported on the SA900. For property sales, CGT must be reported and paid within 60 days of completion using HMRC's "Report and pay CGT on UK property" service.
For non-property gains (shares, investment portfolios), CGT is reported via HMRC's online CGT service or included in the SA900 supplementary page SA905 (Capital Gains). See our CGT on inherited assets guide.
When income is distributed to beneficiaries, the executor must issue an R185 (Estate Income) form to each beneficiary showing:
Beneficiaries use the R185 to complete their own Self Assessment returns. Higher-rate taxpayers must pay additional tax on their share. Non-taxpayers can reclaim the tax deducted at source using form R40.
The SA900 filing deadlines are:
Late filing incurs a £100 automatic penalty, with further daily penalties for returns more than 3 months late. Late payment incurs interest and surcharges.
Once administration is complete and all income has been distributed, the executor should write to HMRC to confirm that the administration period has ended. Include:
HMRC will deregister the estate from Self Assessment. Retain all records for at least 12 years after the administration period closes.
For the full estate administration process, see our what to do after grant of probate guide and estate administration checklist. For the complete probate context, see our complete UK probate guide 2026. For applying for probate, see our applying for probate guide. For post-administration tax on amounts received by beneficiaries, see our post-administration tax guide. For estate accounts, see our estate accounts guide. For distributing the residuary estate, see our distributing the residuary estate guide. Farra can help — get started here.
The estate is a separate tax entity during administration. Any income over £500 requires an SA900 return. Understand the rates, R185 forms, and HMRC registration. UK 2026.
After distributing the estate, the executor must close the estate account, notify HMRC, issue R185 forms, and retain records for 12 years. UK executor guide.
The grant of probate is the starting point for active estate administration. This checklist covers the key steps: Gazette notice, collecting assets, paying debts, and distributing. UK.
The most efficient order for collecting estate assets after probate: bank accounts first, then investments, then property. Use the Death Notification Service. UK executor guide.
CGT base cost for inherited assets is the probate value. Understand the 36-month main residence relief, the 60-day reporting rule for property, and CGT rates. UK 2026.
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