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How to fill in SA107 — declaring R185 estate, trust or settlor income

Form SA107 is the Trusts etc supplement to HMRC's Self Assessment tax return (SA100) — a two-page form for anyone who has received income reported to them on a form R185, whether that R185 came from a trust, a settlement, or a deceased person's estate during administration.

For Valoren's audience, this is most often a residuary beneficiary who has received an R185 (Estate Income) from the executor or administrator winding up an estate, and needs to know where those figures go on their own tax return.

This walkthrough covers who actually files SA107, the three separate income sections and which R185 each one matches, and the estate-income boxes — UK and foreign — that this site's readers use most.

✓ Official source checked 23 August 2026 · GOV.UK last revised this form 6 April 2026SA107 on GOV.UK
Free
United KingdomInformational, not legal or financial adviceOfficial source: GOV.UK
Official form · always current

This is the same official SA107 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on GOV.UK — the link below fetches the current version live from GOV.UK the moment you click it, so it can never go out of date.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: December 2025 · confirmed on GOV.UK 23 August 2026

This walkthrough takes SA107 field by field, focused on the section Valoren's audience uses most. A beneficiary only fills in the boxes matching the R185 they were actually given — trust income, settlor income and estate income are three separate sections on the same page, not three things to complete together.

The thing most people get wrong
SA107 only wants the boxes that match whichever R185 was actually issued — trust income, settlor income, and estate income are three separate sections built from three different R185 variants, and the notes are explicit that a claimant fills in only the section that applies to them, not all three.

For a beneficiary of a deceased person's estate specifically: mixing up box 18 (ordinary dividend income) with box 18.1 (dividend income that was taxed at the old 7.5% rate, paid late) misreports the tax credit due — and if the estate itself was based abroad, the income belongs in boxes 22–23, not 16–19, which must be left blank entirely.
The form, in summary
Valoren
SA1072 pages27 fields guided
With Valoren15 minutes
Without Valoren45 minutes
matching the R185 figures to the right boxes and confirming which section applies
Deadline
31 Oct / 31 Jansame SA100 dates —
no separate deadline
Who Files
The recipientbeneficiary or settlor —
never the PR acting as PR
£
Fee
Freeattaches to
SA100, no fee
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

SA107 is the Self Assessment supplement someone fills in when they've received income sourced from a trust, a settlement, or a deceased person's estate during its administration — reported to them on a form R185, which the trustee, settlor or personal representative issues.

The estates section (boxes 16–26) is built specifically around form R185 (Estate Income): the figures a residuary beneficiary receives from the executor or administrator managing a deceased person's estate. ITTOIA 2005 s.649 is the charging section for that estate income.

The form is deliberately partial-fill: the notes tell a claimant to complete only the boxes that match whichever R185 they were given, not every section on the page.

Section by section

The form, section by section.

Before you start, you’ll need:
  • Who Files — The person who actually received the income — the beneficiary, or the settlor — never the executor, administrator or trustee acting in that capacity. A residuary beneficiary of a deceased person's estate who receives, or is entitled to, income arising during the administration period (rental income, interest, dividends) files boxes 16–24 using the figures on the R185 (Estate Income) the personal representative issued them. The personal representative's role is to ISSUE that R185, not to file SA107 — unless they are also a beneficiary in their own personal capacity, filing their own return.
  • 2 pages · 27 fields guided
  • Draws from your Estate File — Financial Accounts
Section 1

Before you start — which R185 you have, and the one rule that governs the form

SA107 covers three different situations on one two-page form. Work out which R185 you were actually issued before opening it, or you'll fill in boxes that don't apply.

Three sections, three different R185s

Trust income uses figures from an R185 (Trust Income). Settlor-chargeable income uses an R185 (Settlor). Estate income — the section most of Valoren's readers need — uses an R185 (Estate Income), issued by the executor or administrator of a deceased person's estate.

Complete only the section matching the R185 you were given; the notes are explicit about this.

Who files: the recipient, not the personal representative

The executor or administrator's job is to ISSUE the R185 to the beneficiary — they don't file SA107 on the beneficiary's behalf. If the personal representative is also a beneficiary in their own right, they file SA107 for that personal income, in that separate capacity.

Don't send the R185 with the return

The notes say HMRC will ask for the R185 separately if they need to see it — sending it in unprompted with the tax return isn't necessary.

No deadline of its own

SA107 follows whichever SA100 deadline applies: 31 October for a paper return, 31 January for an online one.

SA107 covers three different situations on one two-page form. Work out which R185 you were actually issued before opening it, or you'll fill in boxes that don't apply.

HM Revenue & Customs (HMRC) · SA107
Section 2

Income from trusts and settlements — boxes 1 to 15

Page 1 covers two situations: a discretionary or entitled beneficiary of a UK trust, and income chargeable on the person who set the trust up (the settlor).

Most of Valoren's readers won't need this page, but it's worth knowing what it's for.

Discretionary payments from a trust — boxes 1–2

Box 1 is the net amount (after tax) of discretionary income payments from a UK-resident trust — payments from more than one trust are added together. Box 2 is total payments from a trust where the settlor retains an interest.

Non-discretionary entitlement to trust income — boxes 3–6

Where the beneficiary has a fixed entitlement rather than a discretionary payment: box 3 is non-savings income (e.g. rental income within the trust), box 4 is savings income (bank or building society interest), box 5 is dividend income, and box 6 is a tick confirming the trustees are non-UK resident.

Income chargeable on settlors — boxes 7–15

If you're the settlor rather than the beneficiary — the person who put assets into the trust — this section is used instead: non-savings, savings and dividend income taxed at basic, trust or dividend-trust rates (boxes 7–12), income paid gross (boxes 13–14), and additional tax on certain UK life insurance policy gains (box 15).

Both beneficiary and settlor of the same trust

Boxes 1 and 2 are left blank in that situation, and the income instead goes through boxes 7–12 — check which role applies before filling in this section.

Page 1 covers two situations: a discretionary or entitled beneficiary of a UK trust, and income chargeable on the person who set the trust up (the settlor).

HM Revenue & Customs (HMRC) · SA107
Section 3

Income from UK estates of deceased persons — boxes 16 to 21

Page 2, and the section most of Valoren's readers need: what a residuary beneficiary declares from the R185 (Estate Income) an executor or administrator issued them.

The three income types — boxes 16–18

Box 16 is non-savings income (rental income, trade profits earned by the estate) after tax. Box 17 is savings income (bank or building society interest) after tax. Box 18 is dividend income (from UK and foreign companies) after tax.

The 7.5% dividend carve-out — box 18.1

Box 18 explicitly excludes dividend income that was taxed at the old 7.5% rate — a dividend the estate received before 6 April 2022 but didn't pay out to the beneficiary until after 5 April 2025 goes in box 18.1 instead. Mixing the two up misreports the tax credit due.

Non-repayable basic-rate income — box 19

Non-savings income taxed at the non-repayable basic rate, which also covers gains on certain life insurance policies held by the estate.

Boxes 20 and 21 are not in use

These were used on an older version of the form, for income taxed at a since-retired rate — the current form marks them as not in use. Leave them blank.

Page 2, and the section most of Valoren's readers need: what a residuary beneficiary declares from the R185 (Estate Income) an executor or administrator issued them.

HM Revenue & Customs (HMRC) · SA107
Section 4

Foreign estates, residential property income, and the declaration — boxes 22 to 26

The rest of the estate-income section: foreign estates instead of UK ones, the residential-property working sheet, and a free-text box for one specific historical scenario.

Foreign estate income is a separate, exclusive route — boxes 22–23

If the estate was a foreign one, don't use boxes 16–19 at all — box 22 is foreign estate income and box 23 is relief for UK tax already accounted for on it. The form is explicit that UK and foreign estate income don't mix in the same boxes.

The foreign income and gains (FIG) regime — box 22.1

New for 2025–26: an amount claimed under the FIG regime that replaced the old non-dom remittance basis. It's only available to a 'qualifying new resident' who has also completed box 28 on the separate SA109 Residence pages — check that condition is actually met before using this box.

Foreign tax paid on estate income — box 24

Foreign tax for which Foreign Tax Credit Relief has NOT been claimed. This is an either/or against claiming FTCR through box 2 on the Foreign pages (SA106), and it cannot be combined with a FIG-regime claim on the same income.

Residential property income — boxes 25–25.1

Any residential property income or restricted finance costs the estate passed on, calculated via a working sheet in the notes. Mortgage interest on the estate's rental property is no longer a deductible expense — it only generates a tax-reduction calculation, and any amount carried forward from a previous year is capped by this year's property profit, not simply carried forward in full.

Any other information — box 26

A free-text box. The notes give one specific worked example: dividend income from before 2016 paid to the beneficiary very late, where the non-repayable 10% tax credit that applied at the time no longer applies now.

The rest of the estate-income section: foreign estates instead of UK ones, the residential-property working sheet, and a free-text box for one specific historical scenario.

HM Revenue & Customs (HMRC) · SA107

Many people file SA107 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

SA107 questions, answered.

SA107 is the Trusts etc supplement to the main SA100 Self Assessment return. It's where income reported on a form R185 — from a trust, a settlement, or a deceased person's estate during administration — gets declared on the recipient's own tax return.
Yes. If you're a residuary beneficiary who received income during the administration of an estate, the executor or administrator issues you an R185 (Estate Income) showing your share — but you, the beneficiary, are the one who declares it on your own SA100 using SA107, not the executor.
No. The notes are explicit that you don't send the R185 in with your tax return — HMRC will ask for it separately if they need to see it.
No — only the section that matches the R185 you were actually given. Trust income, settlor income and estate income are three separate sections built from three different versions of R185; the notes tell you to complete only the one that applies to you.
SA107 has no deadline of its own — it follows whatever deadline applies to the SA100 it's attached to: 31 October for a paper return, 31 January for an online one.
No. UK estate income and foreign estate income are mutually exclusive on this form: if the estate was based abroad, the figure goes in boxes 22–23 instead, and boxes 16–19 must be left blank entirely — filling in both sets contradicts the form's own instruction.
Boxes 1 and 2 (the discretionary beneficiary boxes) are left blank, and that income instead goes through boxes 7–12 (the settlor-chargeable boxes) — check which role applies before filling in the trust section.

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Where this fits

SA107 is one form. The file behind it is the rest.

Every figure on SA107's estate-income boxes traces back to the R185 the executor or administrator issued — which in turn comes from the estate's own income records during administration.

The Financial Accounts record holds the R185 itself and the underlying account/investment detail the figures were calculated from.

HM Revenue & Customs (HMRC)27 fieldsFree to file — it's a supplement to SA100, not a separate submission15 minutes with Valoren
Attaches to the main return

This is a supplementary page. It's filed together with the main Self Assessment return, not on its own.

The main return — SA100
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