Completing the SA900 Estate Tax Return

The Deceased's Final Tax Return vs SA900

These are two separate things — do not confuse them:

You may need to file one or more SA900 returns (one per tax year) if administration spans more than one April 5th.

When Is SA900 Required?

You must file SA900 for each tax year in which the estate receives income exceeding £500. Common sources of estate income during administration:

• Interest on estate bank accounts.
• Dividends on shares held by the estate.
• Rental income from property in the estate.
• Interest on National Savings products.
• Business income if the deceased ran a business that continues 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.

Tax Rates on Estate Income

The estate is treated as a trust for income tax purposes during administration. The tax rates are:

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.

How to Register the Estate with HMRC

Before filing SA900, register the estate with HMRC for Self Assessment. You can do this:

• Online via HMRC's Online Services — register as an "executor or administrator of an estate."
• By calling HMRC Self Assessment helpline on 0300 200 3310.
• By completing form SA400 (for trusts/estates not in Self Assessment).

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.

Filing Deadlines

SA900 follows the standard Self Assessment deadlines:

• 31 October following the end of the tax year for paper returns.
• 31 January following the end of the tax year for online returns.
• Payment of tax is also due by 31 January following the tax year end.

Late filing attracts a £100 penalty (plus further penalties if more than 3 months late). Late payment attracts interest from 31 January.

R185E — Estate Income Certificates for Beneficiaries

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:

• The beneficiary's share of estate income.
• The income tax already paid by the estate on their behalf.

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.

Completing the Deceased's Final Tax Return

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.

Related Guides

• Executor Final Accounts
• Collecting Investments After Probate
• IHT400 Form Guide
• Executor First Steps
• Paying Estate Debts in Order of Priority
• Applying for Probate
• Complete UK Probate Guide 2026