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The SA900 is the annual Self Assessment tax return for the administration of a deceased person's estate. It covers income earned by the estate during the administration period, which is a separate tax calculation from the deceased's own final tax return. Filing obligations can span multiple tax years if administration is complex. For the broader estate administration context, see our executor first steps guide.
These are two separate things — do not confuse them:
| Return | What it covers | Who files it |
|---|---|---|
| Deceased's final SA100 | The deceased's personal income from 6 April to the date of death in the final tax year | Executor, on behalf of deceased |
| Estate SA900 | Income earned by the estate from the date of death until the estate is wound up | Executor, on behalf of estate |
You may need to file one or more SA900 returns (one per tax year) if administration spans more than one April 5th.
You must file SA900 for each tax year in which the estate receives income exceeding £500. Common sources of estate income during administration:
If total income in a tax year is under £500, you do not need to file SA900 — but you should still note the income in your estate accounts.
The estate is treated as a trust for income tax purposes during administration. The tax rates are:
| Income Type | Rate |
|---|---|
| Bank interest (savings income) | 20% |
| Rental income | 20% |
| Dividends | 8.75% |
The estate has no personal allowance — all income is taxable from the first pound (unlike an individual who has a £12,570 personal allowance). However, if administration is completed quickly (within the same tax year as death), income may be modest.
Before filing SA900, register the estate with HMRC for Self Assessment. You can do this:
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HMRC will issue a Unique Taxpayer Reference (UTR) for the estate — different from the deceased's personal UTR. Use this UTR on all SA900 filings.
SA900 follows the standard Self Assessment deadlines:
Late filing attracts a £100 penalty (plus further penalties if more than 3 months late). Late payment attracts interest from 31 January.
Once you have filed SA900 and paid the income tax, you must issue each beneficiary with a form R185E (Estate income — certificate of income tax). This shows:
Beneficiaries need R185E to complete their own tax returns. Non- taxpayers may be able to reclaim the tax paid; additional rate taxpayers may owe additional tax.
R185E can be downloaded from HMRC's website. It is not filed with HMRC directly — you issue it to the beneficiary.
In addition to SA900, you may also need to file the deceased's own final personal tax return (SA100) covering the period from 6 April to the date of death. This covers their personal income — pension, salary, rental income, etc. — up to the date of death.
Contact HMRC to obtain the deceased's tax records and any outstanding liabilities. The final personal tax liability is a debt of the estate and should be paid before distribution.
For the full estate administration process, see our estate administration checklist. For distributing the estate, see our guide to distributing cash to beneficiaries. Use our free estate administration tool for your personalised task list.
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