Forms covered
| Form | Description |
|---|---|
| SA900 | Trust and Estate Tax Return 2026 for trustees and personal representatives |
| SA107 | Trusts etc 2026, for individuals receiving trust or estate income, or taxed as a settlor |
| R185 (Estate Income) | Statement of Income from Estates 2026-27, given to beneficiaries |
| R185 (Certificate) | Certificate of Deduction of Income Tax, given by payers of interest, annuities or annual payments |
Deadlines
- SA900 and SA107: paper by 31 October 2027, online by 31 January 2028, with tax due 31 January 2028.
- R185 (Estate Income): issue promptly after 5 April 2027.
- R185 (Certificate): when the payment is made or on request.
Key points
- The SA900’s initial questions show which supplementary pages are needed. You’ll need the trust deed or will, income and gains schedules, tax certificates, settlor and beneficiary details, the UTR and Trust Registration Service records.
- The SA107 is filed with the SA100, with figures copied from R185 statements.
- The R185 (Estate Income) shows a beneficiary’s share of residue income and tax paid. Income within the £500 tax-free limit is excluded.
FAQs
Frequently asked questions
Who needs to file an SA107?
Individuals who receive income from a trust or estate, or are taxed as a settlor.
Do the R185 forms have a filing deadline?
No fixed date, but the estate income statement should be issued promptly after 5 April 2027.