How to complete SA900: the Trust and Estate tax return for an estate under administration
The estate during administration is a taxable entity.
Income flowing into the estate — bank interest, rental income, dividends on unquoted shares, and similar — is taxable income.
SA900 is how that tax is accounted for and paid.
It covers each tax year (6 April to 5 April) of the administration period, so if winding up the estate takes two years, two SA900 returns may be needed.
This walkthrough explains when SA900 is required, what it covers, the rates that apply, and how residuary beneficiaries then report their share of estate income on their own returns.
✓ Official source checked 2 September 2026 · GOV.UK last revised this form 13 May 2026SA900 on GOV.UK ↗
United Kingdom·Informational, not legal or financial advice·Official source: GOV.UK
✓Official form · always current
This is the same official SA900 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on GOV.UK — the link below fetches the current version live from GOV.UK the moment you click it, so it can never go out of date.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 Trust and Estate Tax Return — current tax year.
Current version: May 2026 · confirmed on GOV.UK 2 September 2026
This walkthrough takes SA900 field by field, in plain English. Most of the form is administrative; the hard part is knowing whether the estate even has to file, which income belongs to the estate rather than the deceased's final return, and remembering the R185 you owe each beneficiary at the end.
The mistake that leaves tax undeclared
Not registering for SA900 at all.
If the estate receives significant income during administration (rent from a property, substantial interest) and SA900 is not filed, HMRC can issue penalties and charge interest on unpaid tax.
HMRC's automatic detection of undeclared estate income has improved significantly — dividend and interest data is now reported directly to HMRC by banks, building societies, and UK companies under Making Tax Digital infrastructure.
Do not assume that because the estate is informal or temporary, no tax is due.
SA900 is the tax return for the estate during the 'period of administration' — from the date of death until the estate is fully wound up and residue distributed to beneficiaries.
During this period, the estate may receive income (rent, bank interest, dividends) and must account for income tax on that income at the standard rates (20% on interest; 10.75% on dividends for 2026-27 — 8.75% for 2025-26 and earlier years).
SA900 is separate from the deceased's final personal tax return (SA100, which covers the period up to death) and must be filed by the personal representatives.
HMRC will normally issue SA900 automatically once they are notified of the death and there is an estate UTR, but executors should also consider whether to register if income looks significant.
·Who Files — The personal representatives (executors or administrators)
·8 pages · 60 fields guided
·Draws from your Estate File — Financial Accounts, Income & Outgoings, Property Folio
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Section 1
Do you need to file SA900? — when it is and is not required
Not every estate needs an SA900.
HMRC's guidance distinguishes between 'simple' estates (no return needed) and estates in administration that must file. Understanding which category applies avoids unnecessary work and worry.
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When no return is needed
HMRC does not require an SA900 if: the total income of the estate during the entire administration period is £500 or less; the estate is wound up within the same tax year as the death; and the administration is 'simple' (no complex assets, no business income, no foreign income).
In practice, a small estate closed within a few months of death with only a small amount of bank interest may not need an SA900.
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When SA900 is required
SA900 is required if the estate has income above £500 in any tax year of administration; if there is rental income from a property; if there are dividends from privately-held shares; if the administration takes more than one tax year; or if HMRC has issued an SA900 notice (which they should if they have the estate's UTR on record).
When in doubt, register for a UTR (calling HMRC bereavement helpline, 0300 123 1072) and file — a return with small figures is safer than no return.
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Separate from the deceased's SA100
The deceased's final personal tax return (SA100) covers the period from 6 April of the last tax year to the date of death.
Income earned in accounts that were in the deceased's name, received before death, is on the SA100.
Income earned in those same accounts AFTER the date of death (while the estate owns the account) goes on SA900.
The date of death is the dividing line.
Not every estate needs an SA900.
HM Revenue & Customs (HMRC) · SA900❦
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Section 2
What SA900 reports — estate income during administration
SA900 asks about all income the estate receives from the date of death until the end of each tax year of administration.
Common sources are bank interest, rental income, and (less commonly) dividends from shares still held in the estate.
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Bank and savings interest
Interest accruing in the deceased's accounts after the date of death is estate income.
Banks report interest to HMRC annually — HMRC will have this data.
The estate pays 20% income tax on interest income.
At the end of the administration period, each residuary beneficiary receives an R185 showing their share of estate income and tax paid.
02
Rental income
If the estate includes a rented property that continues to generate rent during administration (for example, a buy-to-let that takes time to sell, or a property with a sitting tenant), that rent is taxable income of the estate.
It is reported on SA900's UK property pages.
Expenses related to the property (agent's fees, repairs during the tenancy) are deductible.
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Dividends and distributions
Dividends received on shares held in the estate during administration are reported on SA900.
The dividend rate for estates is 10.75% for 2026-27 (it was 8.75% for 2024/25 and 2025-26 — use the rate for the year the income arose).
Dividends from quoted shares that are promptly sold are often modest (the holding period is short), but dividends from shares in private companies or sizeable quoted portfolios that take time to liquidate can be material.
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Trust income
If the deceased was a beneficiary of a trust and the trust paid income to the estate after death (for example, the trust continues to pay income to the estate during administration, with the residue eventually passing to beneficiaries), that trust income must be reported.
The trust will issue an R185 showing income and tax credits.
SA900 asks about all income the estate receives from the date of death until the end of each tax year of administration.
HM Revenue & Customs (HMRC) · SA900❦
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After filing — R185 to beneficiaries
Once the estate's income tax position is settled via SA900, the personal representatives issue R185 certificates to each residuary beneficiary, showing their share of net income and the tax deducted.
Beneficiaries use R185 to declare estate income on their own returns.
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Who gets an R185
Each residuary beneficiary (a beneficiary entitled to a share of whatever is left after specific legacies and debts) is entitled to receive an R185 at the end of the administration period.
Beneficiaries of specific legacies (who receive a fixed sum or specific item) do not receive R185 — the legacy is capital, not income.
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What R185 shows
R185 (Estate Income) shows: the tax year; the beneficiary's share of estate income, by category (interest, dividends, property); the tax already deducted at source by the estate.
Beneficiaries declare the income on their own SA100 and either pay additional tax (if higher-rate taxpayers) or claim a refund (if non-taxpayers or basic-rate taxpayers for dividend income).
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Higher-rate beneficiaries
A 40% taxpayer who receives estate income via R185 will owe additional tax on top of what the estate already paid (20% basic rate).
They declare the gross income on their SA100, pay 40% on it, and get credit for the 20% already paid.
This is often overlooked during administration — the estate distributes the net proceeds without flagging that beneficiaries will have a tax liability.
Once the estate's income tax position is settled via SA900, the personal representatives issue R185 certificates to each residuary beneficiary, showing their share of net income and the tax deducted.
HM Revenue & Customs (HMRC) · SA900❦
Many people file SA900 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
SA900 questions, answered.
SA900 is the Trust and Estate tax return.
The personal representatives use it to account for income tax on money the estate earns during administration — bank and savings interest, rental income, and dividends — for each tax year from the date of death until the estate is wound up.
The personal representatives — the executors named in the will, or the administrators if there is no will.
It is filed on behalf of the estate, not on behalf of any individual, and is separate from the deceased's own final personal return.
For each tax year the estate is in administration, the deadline is 31 January after that tax year ends if filing online, or 31 October if filing on paper.
There is no fixed 24-month rule — the deadline follows the normal Self Assessment cycle.
Penalties for late filing apply under the Taxes Management Act 1970 s.12AA.
Not always. Where the estate's total income across the whole administration is £500 or less and the administration is straightforward, HMRC may treat it informally and no return is needed.
Income above that, rental income, dividends, or an administration running across more than one tax year point towards filing.
The £500 limit and these rates are current for the 2026-27 tax year — confirm the figures for the year you are filing for on gov.uk before deciding, and consider professional advice for estates with significant rental, business, or foreign income.
No. There is no filing fee.
The estate pays income tax on its taxable income (20% on interest and 10.75% on dividends for 2026-27 — check the rate for the year you are filing for on gov.uk), and HMRC can charge penalties and interest if a required return is filed late or tax is paid late.
The estate's interest and dividend figures (banks now report these to HMRC), any rental income and the allowable property expenses, the estate UTR, and the date of death — because income before the date of death belongs on the deceased's final SA100, and only income arising after it belongs on SA900.
Keep the workings, because the R185 you issue to each residuary beneficiary at the end must agree with them.
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Where this fits
SA900 is one form. The file behind it is the rest.
Forms are easier when the records are ready.
For SA900, that means the estate's bank and savings interest figures, any dividends received during administration, rental income and allowable property expenses, the estate UTR, and the date of death that divides estate income from the deceased's final SA100.
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)·60 fields·No fee; penalties for late filing apply under TMA 1970·45 minutes with Valoren
Once the return is filed
After the estate's Self Assessment return is filed and its tax settled, each beneficiary needs a statement of the income and tax already paid on their share.
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