Trust and estate tax return

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

This guidance note covers the requirement to submit an SA900 trust and estate tax return and provides links to the relevant forms on the HMRC website. It includes commentary on some of the features of the tax return. The tax rules relating to trust income, expenses and capital gains, and the calculation of tax liabilities are dealt with in other parts of this topic.

Requirement to submit an S900 tax return

The income and gains of trusts are assessed under the self assessment regime. If HMRC has issued a return or a notice to complete a return, then trustees must complete a trust and estate tax return form SA900.

If you are registered online to act as an agent for the trustees, you should be able to view whether a return has been issued (and the issue date, if applicable) when you sign in to your HMRC online services. Alternatively, you can contact them by post or phone for the information.

If a return has been issued but it is not submitted,

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