Trust and estate tax return (SA900)

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 SA900 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,

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

14 Jul 2020 13:37 | Produced by Tolley Read more

Employment Tax

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more

Personal Tax

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more

��Ӱ��