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Step one - make sure you've got the right pages

In addition to the main Trust and Estate Tax Return (form SA900) there are some supplementary pages you may need - depending on the nature of the trust. For example, if the trust has made chargeable gains you must complete the Capital Gains supplementary pages - form SA905.

If the trust receives foreign income you must complete the Trust and Estate Foreign supplementary pages - form SA904.

If you're submitting a paper return, HM Revenue & Customs (HMRC) may not automatically send you these additional pages. You can find out which pages you'll need by checking the list on page 3 of the Trust and Estate Tax Return.

You can download any additional pages and the guidance notes that go with them using the link below. You can also order them from the Self Assessment Orderline.

If you're filing online, the software you use should provide the necessary pages based on the questions you answer. However you'll need to check this with your software provider.

See the link ‘The Trust and Estate Tax Return: paper or online’ for the ways you can submit your return.

• The Trust and Estate Tax Return: paper or online

• SA900 Trust and Estate Tax Return, guidance notes and supplementary pages Opens new window

• The Self Assessment Orderline Opens new window

Step two - collect the information you need

You'll have to get together all the information you'll need to fill in the Trust and Estate Tax Return. For example, details of:

• interest and dividends received
• rents received and associated expenses
• management expenses of accumulation/discretionary trusts
• assets - such as a house or land - sold by the trust
• distributions made by trustees of settlor-interested trusts to non settlor beneficiaries
• distributions made by the trustees from accumulation/discretionary trusts
• assets or funds settled into the trust
  

• Trust record keeping for tax purposes

• Trust Income Tax reliefs and deductions

Step three - complete the return

Once you've got the pages and the information you need you can fill in your Trust and Estate Tax Return and any supplementary pages.

Use the links below for tips on completing your Trust and Estate Tax Return.

• How to avoid common mistakes on the trust return

• SA900 Trust and Estate Tax Return, guidance notes and supplementary pages Opens new window

Step four - calculate the tax

The next step is to work out how much tax is due.

If you're submitting a return online

Some software that you can buy will work out the tax for you based on the figures you've entered on the form. If the software you buy doesn't do this, you may have to do the calculation yourself and then enter the figures on the form. If you file online and:

• you work out the tax calculation yourself the deadline is 31 January
• you're not working out the tax calculation yourself , the deadline is 31 October

If you miss the deadlines you might also get a £100 penalty for filing late.

If you're completing a paper return

If you want HMRC to do the calculation for you, you'll need to send your paper return to HMRC by 31 October. If you send a paper return after 31 October you'll miss the filing deadline and you'll need to do the calculation yourself. If you miss the deadlines you might also get a £100 penalty for filing late.

What if you don't have the exact figures?

If you don't have exact figures you can use:

• an estimate - a figure you want HMRC to accept as your final figure
• a provisional figure - one you want to use until you can confirm the actual amount (you must tell HMRC when you can do this)
  

Use the 'Additional Information' section to say how you arrived at these figures and why you can't use actual figures. If you make adjustments later and you've underpaid tax you might have to pay interest and penalties.

• SA900 Trust and Estate Tax Return, guidance notes and supplementary pages Opens new window

Step five - submit the return

Finally, you can send your Trust and Estate Tax Return by:

• filing online
• sending it to HMRC Trusts & Estates - you can find the address by following the link below to 'Contact HMRC Trusts & Estates'

Remember, if you're completing a paper return you must send it in by the 31 October deadline. If you file online and work out the tax yourself the deadline is 31 January. If you miss the deadline, penalties will be charged even if you have no tax to pay or have paid the tax you owe.

• The Trust and Estate Tax Return: paper or online

• Tax return deadlines and penalties

• Contact HMRC Trusts & Estates

If you've got a problem completing the tax return

If you have a query when completing your Trust and Estate Tax return and can't find what you need online you can phone HMRC Trusts & Estates. However, before contacting them read the guide on how to avoid common errors.

• How to avoid common mistakes on the trust return

• Contact HMRC Trusts & Estates

Get professional help for your trust

Understanding trusts can be difficult so you may want to work with a solicitor or tax adviser. Remember though that the trustee is still legally responsible for the trust's tax affairs.

You'll find some links below to professional organisations - although not all professionals are registered with them.

If you want HMRC to communicate with your agent or professional representative on Income Tax and Capital Gains Tax matters, you'll need to fill in form 64-8. Follow the link below to find out more about completing form 64-8.

If you want HMRC to communicate with your agent or professional representative on Inheritance Tax issues you'll need to enter their details on form IHT100.

• Find a solicitor - the Law Society of England and Wales website Opens new window

• Find a solicitor - the Law Society of Northern Ireland Opens new window

• Find a solicitor - the Law Society of Scotland Opens new window

• Help from the Society of Trust and Estate Practitioners (STEP) Opens new window

More useful links

• Completing form 64-8 Opens new window

• IHT100 - Inheritance Tax Account Opens new window

• How to pay Self Assessment Opens new window

Useful contacts

• HMRC Trusts & Estates