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How R185 (estate income) works: what it means for executors and beneficiaries

When an estate has taxable income during the administration period (interest, rent, dividends), the personal representatives pay income tax on it via SA900.

When the estate is wound up, they then issue each residuary beneficiary with an R185 showing their share of that income and the tax already paid.

Beneficiaries use the R185 to complete their own tax returns — either paying more tax (if they are higher-rate taxpayers) or reclaiming some back (if they do not pay tax).

This walkthrough explains what R185 shows, how the figures are calculated, and what beneficiaries do with it.

✓ Official source checked 24 September 2026 · GOV.UK last revised this form 6 April 2026R185 on GOV.UK
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United KingdomInformational, not legal or financial adviceOfficial source: GOV.UK
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This is the same official R185 file HM Revenue & Customs publishes on GOV.UK — the link below fetches the current version live from GOV.UK the moment you click it, so it can never go out of date.

The button gives you Statement of income from estates — current tax year.

Current version: April 2026 · confirmed on GOV.UK 24 September 2026

This walkthrough takes R185 field by field, in plain English. Most of R185 is a plain statement of figures; the hard part is that two people rely on it — the executor who issues it and the beneficiary who declares it — so the work is splitting the estate's income by type and getting each beneficiary's tax-credit figure right.

The R185 that never gets issued
Forgetting to issue R185 at all, or issuing it with incorrect income figures.

If R185 is not issued and a beneficiary fails to declare estate income on their return, HMRC may raise an enquiry.

If the figures are wrong and a beneficiary has already filed their return, an amended return may be needed.

Keep the SA900 workings carefully so that R185 figures can be checked against them.
The form, in summary

The R185 form, in summary.

Valoren
R1852 pages14 fields guided
With Valoren10 minutes
Without Valoren30 minutes
per beneficiary · once the estate income figures from SA900 are known
Deadline
End of adminbefore beneficiaries
file their returns
Who Files
Executorissued to each
residuary beneficiary
£
Fee
Freecertificate, not
an application
Filed with Beneficiaries
Legal basisStatute

R185 (Estate Income) is a certificate issued by the personal representatives to each residuary beneficiary at the end of the estate administration.

It shows the beneficiary's share of the income that arose in the estate during the period of administration, split by income type (savings interest, dividends, property income), together with the income tax already deducted at 20% basic rate.

Beneficiaries must declare this income on their own Self Assessment returns.

There is a separate R185 for trust income (R185 Trust Income) — the estate income version is specifically for estates under administration.

Section by section

The form, section by section.

At a glance

R185 — Statement of income from an estate

Who files
Executor
issued to each residuary beneficiary
Filed with
Beneficiaries
Deadline
End of admin
before beneficiaries file their returns
Fee
Free
certificate, not an application
What R185 shows — the certificate in plain English
  • Tax year covered
  • Income types and their tax treatment
  • The beneficiary's share
How beneficiaries use R185 on their tax return
  • Basic-rate taxpayers
  • Higher-rate taxpayers
  • Non-taxpayers — reclaiming tax
  • Spouse exemption and charity exemptions
Before you start, you’ll need:
  • Who Files — Personal representatives issue R185 to each residuary beneficiary; the beneficiary then uses it when completing their own tax return
  • 2 pages · 14 fields guided
Section 1

What R185 shows — the certificate in plain English

The R185 is typically one or two pages.

It is not a tax return — it is a statement of income that the beneficiary receives, similar to a P60 or a bank interest certificate. The beneficiary's job is to copy the figures onto their own SA100.

Tax year covered

R185 covers the tax year (6 April to 5 April) in which the administration ended and the income was distributed.

If the administration spanned multiple tax years, separate R185 certificates should be issued for each tax year in which estate income arose and was attributed to that beneficiary.

Income types and their tax treatment

The certificate shows income by category: savings income (bank interest) — basic rate tax of 20% already deducted; dividend income — dividend rate (10.75% for 2026-27; 8.75% for earlier years) already deducted; property income — 20% basic rate already deducted; other income — 20% basic rate deducted.

The figures shown are the net amounts (after tax).

The 'tax credit' figure shows how much tax has already been paid.

The beneficiary's share

A residuary beneficiary is entitled to a specified fraction of the estate.

R185 shows their proportionate share of each income category.

For example, if the estate received £2,400 net interest (having paid 20% basic rate on £3,000 gross), and the beneficiary is entitled to half the estate, their R185 shows £1,200 net interest with a £300 tax credit (their half of the £600 tax paid by the estate).

The R185 is typically one or two pages.

HM Revenue & Customs (HMRC) · R185
Section 2

How beneficiaries use R185 on their tax return

The beneficiary reports the estate income on their SA100 (Self Assessment return). The process differs depending on whether they are a basic-rate, higher-rate, or non-taxpayer.

Basic-rate taxpayers

For savings income, the personal savings allowance (£1,000 for basic-rate taxpayers, £500 for higher-rate, nil for additional-rate) applies.

If the estate income is within the allowance, no additional tax is due on that portion.

For dividend income, the dividend allowance (£500 for 2026-27) applies.

Amounts above the allowances are taxed at basic rate — but the estate has already paid basic rate, so no additional tax is due for most basic-rate taxpayers.

Higher-rate taxpayers

A 40% (or 45%) taxpayer will owe additional tax on estate income.

The R185 gives them credit for the 20% already paid by the estate.

On £1,200 net savings income (R185 shows £1,200 net / £300 tax credit), a higher-rate taxpayer's SA100 will show gross income of £1,500, with a £300 credit — they pay an additional 20% (£300) on top.

For dividends: the 40% taxpayer rate is 35.75% for 2026-27; the estate paid 10.75%; the beneficiary owes the 25% difference (the gap was the same 25 points in earlier years: 33.75% less 8.75%).

Non-taxpayers — reclaiming tax

A beneficiary who does not pay income tax (for example, a basic-rate taxpayer whose total income is below the personal allowance) can reclaim the tax paid by the estate on their behalf.

The R185 is their evidence for the reclaim.

The reclaim is made on their SA100 or via form R40 if they do not normally file a return.

Spouse exemption and charity exemptions

Estate income distributed to a surviving spouse or civil partner is still taxable in their hands (marriage does not create an income tax exemption).

Income attributed to a charity (for a charitable bequest) may be exempt from income tax — the charity can reclaim it.

These positions are the same as for any other income.

The beneficiary reports the estate income on their SA100 (Self Assessment return). The process differs depending on whether they are a basic-rate, higher-rate, or non-taxpayer.

HM Revenue & Customs (HMRC) · R185

Many people file R185 themselves — that is what this walkthrough is for. If the estate behind it has stopped being simple — inheritance tax to pay, a trust, foreign assets, a dispute — Signum, Valoren’s own specialist desk, can take it on, and we say so plainly: it starts with a free intake, and if you do not need us, we will tell you. Prefer an independent adviser? STEP and the Chartered Institute of Taxation both keep public member directories, and neither pays Valoren a referral fee.

FAQ

R185 questions, answered.

R185 (Estate Income) is a certificate the personal representatives give to each residuary beneficiary when an estate is wound up.

It shows the beneficiary's share of the income the estate received during administration — savings interest, dividends, rent — split by type, with the tax already deducted at the 20% basic rate.

The beneficiary uses it to report that income on their own tax return.

There is a separate R185 for trust income; this is the version for estates under administration.

The personal representatives — the executors named in the will, or the administrators on an intestacy — complete and issue R185 to each residuary beneficiary.

The beneficiary does not complete it: they receive it and copy the figures onto their own Self Assessment return (SA100), or use it to reclaim tax via form R40 if they do not normally file a return.

There is no fixed HMRC deadline for R185.

The personal representatives issue it when the estate administration ends and the residuary income is distributed, and a beneficiary needs it before they can file their own return for that tax year.

If the administration spanned more than one tax year, a separate R185 should be issued for each tax year in which income was attributed to that beneficiary.

No. R185 is a certificate the personal representatives issue, not an application to HMRC, so there is no fee to complete or send it.

The only related cost is the income tax the estate itself paid on the income during administration (reported on SA900), which R185 then passes on to beneficiaries as a tax credit.

The estate's SA900 income-tax workings; the figures for the savings interest, dividends and rental income the estate received during administration; the tax already deducted or paid on that income; and each residuary beneficiary's share of the estate so you can work out their proportion.

Keep the SA900 workings carefully so the R185 figures can be checked against them.

Forgetting to issue R185 at all, or issuing it with incorrect income or tax-credit figures.

If no R185 is issued and a beneficiary fails to declare the estate income, HMRC may raise an enquiry.

If the figures are wrong and a beneficiary has already filed, an amended return may be needed.

For a beneficiary's own tax position, check HMRC's guidance (TSEM7700–TSEM7790) and consider professional advice.

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Where this fits

R185 is one form. The file behind it is the rest.

Forms are easier when the records are ready.

For R185, that means the estate's SA900 income-tax workings, the savings interest, dividends and rent the estate received during administration, the tax already deducted or paid on it, and each residuary beneficiary's share of the estate so their proportion of income and tax credit can be worked out.

When you're ready — not before — our £179 Executor's First Hour walks you through registering the death, notifying banks and pensions, and getting probate started, in the right order. The free checklist above covers the essentials; this is for when you'd rather have a hand to hold. Executor's First Hour — £179

HM Revenue & Customs (HMRC)14 fieldsNo fee — R185 is a certificate, not an application10 minutes with Valoren
Where this fits

This is one piece of a longer sequence. The Executor's Companion lays out probate step by step, in the order it actually unfolds.

Probate, step by step
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