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How to complete SA100 — the tax return for someone who has died

Form SA100 is HMRC's Self Assessment tax return, and for a personal representative it covers one specific slice of time: the deceased's income from 6 April of that tax year up to the date they died.

HMRC has to ask for it first — under section 8 of the Taxes Management Act 1970 — by sending a paper form and a covering letter; it isn't something a personal representative can simply choose to submit.

This walkthrough covers the paper-only rule for a deceased taxpayer's return, the nine gateway questions that route the rest of the form, the income and relief boxes most relevant to a final part-year of someone's life, and the boxes at the very end — 23 to 26 — where a personal representative identifies themselves and signs.

✓ Official source checked 23 August 2026 · GOV.UK last updated that page 6 April 2026SA100 on GOV.UK
Free
United KingdomInformational, not legal or financial adviceOfficial source: GOV.UK
Official form · always current

This is the same official SA100 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on GOV.UK — the link below fetches the current version live from GOV.UK the moment you click it, so it can never go out of date.

Current version: April 2026 · confirmed on GOV.UK 23 August 2026

This walkthrough takes SA100 field by field, for the one situation the form itself only half-explains. HMRC will not accept an online return for someone who has died; a personal representative has to file it on paper, by whatever date HMRC's own letter gives — not the standard 31 January most people know.

The thing most people get wrong
HMRC will not accept an online return for a deceased taxpayer — a personal representative who tries to file through the normal online Self Assessment service, or through commercial software, gets it rejected, sometimes right up against a deadline.

The return has to go in on paper, by whatever date HMRC's own covering letter gives — not the standard 31 January most people file to online.
The form, in summary
Valoren
SA10010 pages88 fields guided
With Valoren40 minutes
Without Valoren3–5 hours
pulling P60s, bank interest and dividend certificates together for a part tax year, and working out which supplementary pages apply
Deadline
Paper onlydate is set in
HMRC's own letter
Who Files
Executoror administrator —
signs personally
£
Fee
Free£100 penalty
if filed late
Filed with HMRC
Draws from your Estate File
the records this form is built from
PersonalFinancial Accounts·Digital Access Map·Asset Inventory·Income & Outgoings·Civil Dossier·Policy Index·Legal Instruments·Medical Abstract·Property Folio·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·Personal Record·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·PersonalFinancial Accounts·Digital Access Map·Asset Inventory·Income & Outgoings·Civil Dossier·Policy Index·Legal Instruments·Medical Abstract·Property Folio·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·Personal Record·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·
Legal basisStatute

Section 8 of the Taxes Management Act 1970 is the general duty-to-file provision for an individual's Self Assessment return — it only bites once HMRC actually gives notice requiring one, and it's what creates the signed declaration that appears as box 22 on the form.

There is no separate statutory section naming personal representatives; HMRC brings them within s.8 as the person legally able to make the return on the deceased's behalf, and the form's own printed example at box 23 — 'executor, receiver' — is the practical bridge between the general duty and this specific situation.

SA100 reports the deceased's own income and gains from 6 April of the tax year up to the date they died. It does not cover income the estate itself earns afterwards, during administration — that's reported separately.

Section by section

The form, section by section.

Before you start, you’ll need:
  • Who Files — The personal representative — the executor if there was a will, the administrator if there wasn't — files the return covering the deceased's income up to the date of death, but only once HMRC has issued a notice and sent the paper form; it isn't something a personal representative initiates unprompted. They sign personally, entering their capacity at box 23 (HMRC's own printed example: 'executor, receiver').
  • 10 pages · 88 fields guided
  • Draws from your Estate File — Financial Accounts
Section 1

Before you file — who must file, and the one rule that's different for a deceased person's return

SA100 isn't something a personal representative starts unprompted, and the deceased's copy of it doesn't follow the usual online/paper choice. Confirm both before doing anything else.

A return only exists once HMRC asks for one

Section 8 of the Taxes Management Act 1970 creates the duty to file only once HMRC gives notice requiring a return.

A personal representative shouldn't assume a final SA100 is automatically needed — HMRC will tell them, and send the paper form, usually once notified of the death.

Paper only — HMRC will not accept an online return

GOV.UK is explicit that HMRC will not accept an electronic Self Assessment return from a personal representative for a deceased taxpayer.

Whatever software or online account you might normally use for your own return, the deceased's return goes in on paper.

The deadline is in HMRC's letter, not the standard dates

Printed on the form itself: the standard deadlines are 31 October for a paper return, 31 January for an online return, each after the tax year ends (or 3 months after the date of HMRC's notice if that's later) — with a £100 penalty for late filing, £10-a-day daily penalties once more than 3 months late, and interest and a late-payment penalty on top.

Neither standard date automatically applies here. 'The return must reach HMRC by the date given in the letter you received with the form' — set case-by-case, not fixed.

Who actually signs it

The personal representative — executor or administrator — signs personally, entering the capacity they're signing in at box 23 of the last page.

HMRC's own printed example for that box is 'executor, receiver'.

SA100 isn't something a personal representative starts unprompted, and the deceased's copy of it doesn't follow the usual online/paper choice. Confirm both before doing anything else.

HM Revenue & Customs (HMRC) · SA100
Section 2

TR1 — your personal details

The first page of the return proper. For a deceased person's return, this is completed for and about the deceased.

Box 1 — date of birth

The deceased's date of birth, if it's changed since their last return, or wasn't on record.

Box 2 — name and address, if different

Only needed if the pre-printed name or address on the front sheet is wrong or out of date — with the date the change happened.

Boxes 3–4 — phone number and National Insurance number

A contact phone number (yours, as the person completing the return) and the deceased's National Insurance number.

The first page of the return proper. For a deceased person's return, this is completed for and about the deceased.

HM Revenue & Customs (HMRC) · SA100
Section 3

TR2 — the nine questions that decide which supplementary pages you need

Nine yes/no gateway questions. Each 'yes' means a separate supplementary page has to be downloaded from GOV.UK and attached — this page alone decides how big the rest of the return gets.

Questions 1–3 — employment, self-employment, partnership

Was the deceased employed, self-employed, or a member of a business partnership at any point in the tax year up to their death?

Questions 4–5 — UK property and foreign income

Did the deceased receive UK rental income, or any foreign income or gains?

Question 6 — trusts, and a residue-of-estate trap worth reading twice

This question covers income from a trust, settlement, or the residue of a deceased person's estate — but it explicitly excludes capital distributions under a will.

It's easy to answer this thinking of the estate you're now administering; it's actually asking whether the person who died was themselves receiving income from someone else's trust or estate before they died. The two are commonly confused.

Question 7 — Capital Gains Tax summary

Did the deceased dispose of an asset — shares, a second property — during the tax year, at a gain (or loss) that needs reporting?

Question 8 — residence and foreign income and gains

Covers residence status and the foreign income and gains (FIG) regime — relevant if the deceased spent time non-resident, or had non-UK domicile questions, during the year.

Question 9 — additional information

Covers Married Couple's Allowance, gains on life insurance policies, the Seafarer's Earnings Deduction, and disclosed tax avoidance schemes — a catch-all for less common situations.

The final question — do you need pages from GOV.UK?

A last question on this page asks whether you need to download separate supplementary pages for anything answered 'yes' above — they aren't included in the core SA100 and have to be printed and attached separately.

Nine yes/no gateway questions. Each 'yes' means a separate supplementary page has to be downloaded from GOV.UK and attached — this page alone decides how big the rest of the return gets.

HM Revenue & Customs (HMRC) · SA100
Section 4

TR3 — income not covered by a supplementary page

The most commonly used income page — interest, dividends, pensions and state benefits that don't need a separate supplementary page of their own.

Boxes 1–7 — interest and dividends

Taxed and untaxed UK interest; untaxed foreign interest up to £2,000; UK dividends; other UK dividends; foreign dividends up to £500 and any tax already taken off them.

Boxes 8–16 — UK pensions and state benefits, and the State Pension trap

Box 8 asks for the State Pension amount the deceased was actually entitled to receive in the tax year — not the weekly or 4-weekly figure shown on their pension notification, a routine transcription error.

The rest of this block covers a State Pension lump sum, other pensions and annuities, Incapacity Benefit, Jobseeker's Allowance, and other taxable state benefits.

Boxes 17–21 — other UK income

Any other UK income before expenses, allowable expenses against it, tax already taken off, benefit from pre-owned assets, and a free-text box to describe what the income was.

The most commonly used income page — interest, dividends, pensions and state benefits that don't need a separate supplementary page of their own.

HM Revenue & Customs (HMRC) · SA100
Section 5

TR4 and TR5 — reliefs, charges and allowances

Two pages of reliefs and charges that reduce — or in a couple of cases increase — the tax due, most of them relevant only if they applied to the deceased's circumstances in that final year.

Pension contributions (TR4, boxes 1–4)

Relief-at-source pension payments, one-off payments, retirement annuity contract payments, employer scheme payments not already deducted before tax, and overseas pension scheme payments.

Charitable giving (TR4, boxes 5–10)

Gift Aid donations made in the year, one-off Gift Aid payments, and Gift Aid carried back or forward across the tax year boundary — along with the value of any shares or land gifted to charity.

Blind Person's Allowance (TR4, boxes 13–16)

Registration as blind, the local authority or register the deceased was registered with, and any surplus allowance transferred to or from a spouse or civil partner. Boxes 11 and 12 on this page are marked 'not in use.'

Student or Postgraduate Loan repayments (TR5, boxes 1–3)

Only relevant if the deceased still had an outstanding student or postgraduate loan being repaid through Self Assessment.

High Income Child Benefit Charge (TR5, boxes 1–3)

Applies only where income was over £60,000 and the household was receiving Child Benefit.

Winter Fuel Payment charge (TR5, box 1)

Applies only if the deceased was over State Pension age, had income over £35,000, and wasn't on a qualifying benefit.

Marriage Allowance transfer (TR5, boxes 1–5)

The spouse or civil partner's details and the date of marriage, if a Marriage Allowance transfer applied.

Two pages of reliefs and charges that reduce — or in a couple of cases increase — the tax due, most of them relevant only if they applied to the deceased's circumstances in that final year.

HM Revenue & Customs (HMRC) · SA100
Section 6

TR6 and TR7 — getting money back, or explaining what's owed

Two pages covering under- and overpayments, an optional tax adviser section, and a large free-text box worth using properly.

If not enough tax was paid (TR6, boxes 1–3)

Box 1 records any tax already refunded or set off for the year. Boxes 2–3 let you opt out of HMRC collecting an underpayment of less than £3,000 through a tax code — not usually relevant to a final return, since there's no future tax code to adjust it against.

If too much tax was paid (TR6, boxes 4–14)

Full bank or building society repayment details — sort code, account number, and nominee details if the refund is going somewhere other than the estate's own account.

Box 14 needs a wet-ink signature to authorise a nominee; the form is explicit that a photocopy of your signature will not do.

Tax adviser details (TR7, boxes 15–18)

Optional — only needed if an accountant or tax adviser helped prepare the return and you want HMRC able to contact them directly.

Box 19 — any other information

A large free-text box, also the right place to explain any provisional figures used elsewhere on the return, and to add anything about the deceased's circumstances HMRC should know before processing a final-year return.

Two pages covering under- and overpayments, an optional tax adviser section, and a large free-text box worth using properly.

HM Revenue & Customs (HMRC) · SA100
Section 7

TR8 — the declaration, and boxes 23–26: signing on behalf of the deceased

The last page.

Box 22 is the statutory declaration everyone signs; boxes 23 to 26 are the only place on the whole form that specifically flags a personal representative signing on someone else's behalf — easy to miss if you only read box 22.

Box 20 — provisional figures

Tick this if any figure on the return is provisional rather than final — for example, if a dividend or interest certificate hadn't arrived yet when the return was completed.

Box 21 — supplementary pages enclosed

Confirms which supplementary pages, identified back on TR2, are actually attached to this return.

Box 22 — the declaration and signature

The statutory declaration created by section 8 of the Taxes Management Act 1970: that the return is, to the best of the signer's knowledge, correct and complete. Signed and dated.

Boxes 23–26 — signing for someone else

Box 23 asks for the capacity you've signed in — HMRC's own printed example is 'executor, receiver.' Box 24 asks for the deceased's name. Boxes 25 and 26 ask for your own name and address as the person who signed.

Signing box 22 without completing box 23's capacity is the one detail on this whole form worth double-checking before it goes in the post — it's what tells HMRC the return was properly made on the deceased's behalf, not by the deceased themselves.

The last page.

HM Revenue & Customs (HMRC) · SA100

Many people file SA100 themselves — that is what this walkthrough is for. If the situation behind it has stopped being simple — beyond what a careful person can safely do alone — 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

SA100 questions, answered.

SA100 is HMRC's Self Assessment tax return. For a personal representative, it reports the deceased's income and gains from 6 April of the tax year up to the date they died — not anything the estate itself earns afterwards.
No. A return is only required once HMRC issues a notice under section 8 of the Taxes Management Act 1970 and sends the paper form.

A personal representative shouldn't assume a final return is automatically needed — HMRC tells them, usually once they've been notified of the death.
No. HMRC will not accept an electronic Self Assessment return from a personal representative for a deceased taxpayer.

It has to go in on paper, whatever software or online account you might normally use for your own return.
For most people the standard dates are 31 October (paper) or 31 January (online) after the tax year ends.

For a deceased taxpayer's return, neither date automatically applies — HMRC's own covering letter states the date the paper return has to reach them by, set case-by-case.
Boxes 23 to 26 on the last page, TR8. Box 23 asks for the capacity you're signing in — HMRC's own printed example is 'executor, receiver' — box 24 asks for the deceased's name, and boxes 25 and 26 ask for your own name and address.
No — box 8 on TR3 asks for the amount the deceased was actually entitled to receive in the tax year, not the weekly or 4-weekly figure printed on their pension notification.

Using the payment-frequency figure instead of the yearly entitlement is a routine transcription error.
No — that's a separate return. SA100 only covers income up to the date of death; income the estate itself generates afterwards, during administration, is reported separately.

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Where this fits

SA100 is one form. The file behind it is the rest.

Every figure on TR3 traces back to the accounts and investments the deceased held at death — bank interest, dividends, pension income.

The Financial Accounts record holds exactly that detail, gathered once and ready to check against whatever HMRC's letter asks for.

HM Revenue & Customs (HMRC)88 fieldsFree to file — but a £100 penalty applies if it's late, rising to £10 a day after 3 months, plus interest and a late-payment penalty40 minutes with Valoren
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