# SA107 Trusts etc: supplementary pages for 2025-26

- **Canonical URL:** https://formspedia.com/uk/sa107/
- **Last updated:** 2026-11-08
- **Country & Language:** United Kingdom (`en-GB`)
- **Form:** SA107
- **Revision:** SA107 2026 (HMRC 12/25)
- **Issuing Agency:** HM Revenue and Customs
- **Tax Area:** Estates, trusts and inheritance
- **Who Must File:** Individuals with income from a trust, settlement or deceased person's estate
- **Filing Method:** With the SA100 tax return, on paper or online
- **Legal Basis / Statute:** Income Tax (Trading and Other Income) Act 2005, Part 5, Chapters 5 and 6
- **Official Form PDF:** https://assets.publishing.service.gov.uk/media/69bd902913101e99087049e0/SA107-2026.pdf

SA107, titled "Trusts etc", is the two-page supplement to the SA100 tax return for income you receive from a trust or settlement, trust income taxed on you as the settlor, and income from the residue of a deceased person's estate. The 2026 edition, printed HMRC 12/25, covers the tax year 6 April 2025 to 5 April 2026. Almost every figure on it is copied from a form R185 that the trustees or the personal representatives give you, and the box numbers on SA107 match the box numbers on the R185.

### Who fills in SA107 and who leaves it out

Question 6 on page TR 2 of the SA100 asks whether you received, or are treated as having received, income from a trust, settlement or the residue of a deceased person's estate. Answer Yes and complete SA107 if, in 2025-26, you:

- were a beneficiary who received, or was entitled to, income from a trust or settlement other than a bare trust

- were a settlor who put money or assets into a trust or settlement from which you have, or could, benefit or receive income

- received income from the estate of a person who has died

Several kinds of income stay off SA107. Income from a bare trust goes on the supplementary page for that type of income; rent from a bare trust, for example, belongs on the UK property pages (SA105). Capital distributions under a will, meaning cash lump sums or transfers of assets, are excluded by the wording of Question 6 itself. The SA150 notes add three estate cases that do not use SA107: a legacy of a fixed sum of money or a specific asset, a legacy paid with interest (the interest goes in box 1 or 2 on page TR 3 of the SA100), and income that came from a specific estate asset, such as rent from an estate property.

A payment from a trust that was funded by a taxed lump sum death benefit comes with an R185 (Pension LSDB). It does not go on SA107: the gross amount and tax go in boxes 11 and 12 on page TR 3 of the SA100. And if trust income reaches you directly, or through an investment manager, without passing through the trustees, the notes tell you to enter it in the matching boxes of the main return.

### Which R185 statement goes with which boxes

The trustees or personal representatives issue the R185. Each version feeds one part of SA107, and you only fill in the boxes that match the boxes on your own R185. If you do not have one, the notes tell you to ask the trustees or the personal representatives for the figures. Keep the R185 with your records; HMRC asks you not to send it with the return and will request it if needed.

| Statement | Full title on the form | SA107 boxes |
| --- | --- | --- |
| R185 (Trust Income) | Statement of income from trust | 1 to 5 |
| R185 (Settlor) | Statement of trust income chargeable on settlor | 7 to 15 |
| R185 (Estate Income) | Statement of income from estates | 16 to 24 |

The figure for box 25, the residential property finance costs box, is also supplied by the trustee or personal representative where it applies, and you work it through the sheet on page TN 5 of the notes.

### How to fill in SA107, box by box

Page T 1 holds your name and Unique Taxpayer Reference and boxes 1 to 15 for trusts, settlements and settlor income. Page T 2 covers estates (boxes 16 to 24), residential property finance costs (25 and 25.1) and the free-text box 26. Boxes 20 and 21 are printed as not in use.

| Box | What to enter | Where the figure comes from |
| --- | --- | --- |
| 1 | Discretionary income payments from a UK resident trust, net of tax. Add payments from more than one trust together. | R185 (Trust Income) box 1 |
| 2 | Total payments from settlor-interested trusts, if the trustee has filled in box 2 of your R185. | R185 (Trust Income) box 2 |
| 3 | Net non-savings income from a non-discretionary entitlement, including rent. No interest or dividends here. | R185 (Trust Income) box 3 |
| 4 | Net savings income, such as bank or building society interest. | R185 (Trust Income) box 4 |
| 5 | Net dividend income, such as dividends from UK companies. | R185 (Trust Income) box 5 |
| 6 | An X if any trust or settlement income in your return comes from trustees who are not UK resident for tax purposes. | The trustees' residence |
| 7 to 9 | Settlor income taxed at basic rate (non-savings, savings) and at dividend rate. | R185 (Settlor) boxes 7 to 9 |
| 10 to 12 | Settlor income taxed at trust rate (non-savings, savings) and at dividend trust rate. | R185 (Settlor) boxes 10 to 12 |
| 13, 14 | Settlor non-savings and savings income paid gross. | R185 (Settlor) boxes 13 and 14 |
| 15 | Additional tax the trustees paid on certain UK life insurance policy gains, at 20% or 45%. | R185 (Settlor) box 15 |
| 16 | Non-savings income from a UK estate, including rent and trading profits. | R185 (Estate Income) box 16 |
| 17 | Savings income from a UK estate, such as bank or building society interest. | R185 (Estate Income) box 17 |
| 18 | Dividends from UK and foreign companies, except those taxed at 7.5%. | R185 (Estate Income) box 18 |
| 18.1 | Dividends taxed at 7.5%: received by the estate before 6 April 2022, paid to you after 5 April 2025. | R185 (Estate Income) box 18.1 |
| 19 | Non-savings income taxed at non-repayable basic rate, such as gains on certain life insurance policies. | R185 (Estate Income) box 19 |
| 22 | Income from a foreign estate. | R185 (Estate Income) box 22 |
| 22.1 | Part of box 22 on which you claim relief under the foreign income and gains (FIG) regime. | Your SA109 claim |
| 23 | Relief for UK tax already accounted for on foreign estate income. | R185 (Estate Income) box 23 |
| 24 | Foreign tax on estate income for which Foreign Tax Credit Relief has not been claimed. | R185 (Estate Income) box 24 |
| 25 | Total of column C of the box 25 working sheet. | Notes page TN 5 and the trustee's figures |
| 25.1 | Unused residential property finance costs brought forward, within the limit in the notes. | Column D of earlier working sheets |
| 26 | Any other information, for example estate dividends received before 6 April 2016. | Your own details |

#### Trust and settlement income, boxes 1 to 6

If you are both a beneficiary and the settlor of the same trust, leave boxes 1 and 2 empty and put the income in boxes 7 to 12. Helpsheet HS270 applies the same idea to a settlor who is also entitled outright to the trust's income: the trust is settlor-interested, and the total income arising to the trustees goes in boxes 7 to 9, not your entitlement in boxes 3 to 5. For boxes 3 to 5 the notes exclude stock dividends, foreign income and untaxed trust income.

Non-resident trustees are where the 2026 documents disagree. The SA107 notes say that if the trustee is non-resident you should fill in box 41 on the Foreign pages, and use box 2 only if the trust is settlor-interested for UK tax purposes. On the 2026 Foreign pages (SA106), boxes 41 and 42 are printed as not in use, and the 2026 Foreign notes put discretionary income from a non-resident discretionary trust you did not settle in box 54. If your trustees are outside the UK, check the box with HMRC before you file.

#### Settlor income, boxes 7 to 15

Boxes 7 to 15 are for income that tax law treats as yours because you made the settlement. HS270 describes three situations: you keep an interest in the trust (the property can benefit you, your spouse or your civil partner), the settlement can benefit your child or stepchild under 18 who is neither married nor in a civil partnership and the settlement income is more than £100, or the trustees pay you a capital sum. Foreign income does not go in boxes 7 to 15; it belongs on the Foreign pages.

The boxes are split by the rate the trustees were taxed at so that you get the right credit. HS270 points out that for accumulation or discretionary trusts the trust rate is 45%, so the trustees' tax will in most cases be more than your own liability unless you pay at the additional rate. You must then return the excess to the trustees; if their tax was too little, you can recover the extra from them. HMRC can issue a certificate showing the amount either way.

A life insurance policy gain made by the trust may need other boxes as well as box 15. If the policy was foreign, the notes point to box 43 on the Foreign pages. If the insurer had paid tax at 20%, also fill in box 4 on page Ai 1 of the Additional information pages (SA101); if no tax was paid on the gain, use box 6 on that page. The tax the trustees themselves paid, at 20% or 45%, is what goes in box 15.

#### Income from estates, boxes 16 to 24

As a residuary beneficiary you are taxed on your share of the income that arises from the residue of the estate. How much and at what rate depends on the kind of interest you hold (absolute, successive, limited or discretionary) and on whether it is a UK or a foreign estate. Income from a UK estate has already been taxed in the UK and you get credit for the tax taken off; enter the net figures in boxes 16 to 19.

Estate dividends follow two date rules. Dividends the estate received before 6 April 2022 but paid to you after 5 April 2025 go in box 18.1 as income taxed at 7.5%. Dividends the estate received before 6 April 2016 and paid to you after 5 April 2025 are noted in box 26 with the amount, and the 10% tax credit on them is not repayable if you have no tax liability for the year.

A foreign estate uses boxes 22 and 23 and leaves boxes 16 to 19 blank. That applies when the estate has foreign income and either the personal representatives are not resident in the UK, or the person who died was not domiciled in the UK (a death before 6 April 2025) or was not a long-term UK resident within the meaning of the Inheritance Tax Act 1984 (a death after 6 April 2025). Box 22.1 is only for people who claimed the FIG regime for 2025-26 in box 28 of the SA109 pages; that needs you to be a qualifying new resident, meaning in one of your first 4 years of UK residence after at least 10 consecutive tax years of non-residence, and not a member of the House of Commons or House of Lords. HS266 has the detail on eligible foreign estate income.

For foreign tax on estate income you choose between two routes: deduct the foreign tax from the income by entering it in box 24, or claim Foreign Tax Credit Relief in box 2 of the Foreign pages. Neither is available on the part of the income covered by a FIG regime claim; only the proportion outside that claim can use box 24 or Foreign Tax Credit Relief.

### Box 25: residential property finance costs

Loan interest and the cost of arranging a loan or alternative finance to buy a let residential property cannot be deducted from the property profits. For beneficiaries of deceased estates and of non-discretionary or accumulation trusts, those costs instead give a reduction in Income Tax, and box 25 carries the figure HMRC uses for it. Each trust is taken separately, and so is each property business within a trust. Only your share of the profits and costs goes in.

The working sheet on page TN 5 has four columns: A is your share of the property business profits, B is your share of the residential finance costs, C is the lower of A and B, and D is B minus C, the unused costs carried forward. Put 0 in column A if the business made no profit or a loss, and 0 in column B if it had no finance costs. The total of column C goes in box 25. As an illustration, a profit share of £6,000 with costs of £2,500 gives £2,500 in column C and nothing in D; a profit share of £1,200 with costs of £1,800 gives £1,200 in C and £600 in D.

Box 25.1 takes unused costs brought forward from earlier years, with a cap for each property business. If the costs brought forward plus this year's costs do not exceed the property profits, the whole brought-forward amount goes in. If they exceed the profits, you only include enough of the brought-forward costs to make the two together equal the profits, and the rest carries forward again for the same property business.

### When SA107 is due

SA107 has no deadline of its own; it goes in with the SA100. For 2025-26, page TR 1 of the SA100 and the SA150 notes give these dates:

- 31 October 2026 for a paper return, or 3 months after the date of your notice to file if that is later

- 31 January 2027 for a return filed online, with the same 3-month rule

- 31 January 2027 to pay the tax for the year

A late return costs £100 even if no tax is owed, and once it is more than 3 months late HMRC charges £10 a day; further penalties follow at 6 and 12 months. Paying late brings interest and a late payment penalty. If you miss the paper deadline, the SA150 notes say you can still file online by 31 January 2027.

### Before you send SA107

- Your name and UTR at the top of page T 1

- Only the boxes that match your R185, with amounts in whole pounds

- Box 1 holds the total of discretionary payments from all UK resident trusts

- Box 6 marked with an X if any trustee is not UK resident

- Box 18.1 used for estate dividends taxed at 7.5%, and box 26 for dividends the estate received before 6 April 2016

- A separate working sheet line for each trust and each property business before you total box 25

- Question 6 on page TR 2 of the SA100 answered Yes, and box 21 on page TR 8 marked because separate supplementary pages are enclosed

### Getting SA107 and sending it to HMRC

The 2026 SA107 PDF and its five-page notes are on the [GOV.UK SA107 page](https://www.gov.uk/government/publications/self-assessment-trusts-etc-sa107), which also keeps the editions for 2023, 2024 and 2025 and Welsh versions (Ymddiriedolaethau ac ati). SA107 has no signature box of its own: the declaration in box 22 on page TR 8 of the SA100 covers the return and any supplementary pages. If you sign for someone else, for example as an executor, boxes 23 to 26 take the capacity, their name and your own details.

A paper return, with SA107 enclosed, goes to the address that HMRC's SA100 page gives for where you live:

| Where you live | Postal address |
| --- | --- |
| In the UK | Self Assessment, HM Revenue & Customs, BX9 1AS, United Kingdom |
| Outside the UK | HM Revenue & Customs, Benton Park View, Newcastle Upon Tyne, NE98 1ZZ, United Kingdom |

The SA107 notes give the Self Assessment Helpline, 0300 200 3310, for help with the return. This guide is general information; for whether a particular settlement makes you chargeable as settlor, HS270 and HMRC are the places to check.

### Sources

- [HMRC SA107 2026, Trusts etc, HMRC 12/25](https://assets.publishing.service.gov.uk/media/69bd902913101e99087049e0/SA107-2026.pdf)

- [HMRC SA107 Notes 2026, Trusts etc notes, HMRC 12/25](https://assets.publishing.service.gov.uk/media/69bd90467e02b81c0d1c75c9/SA107-Notes-2026.pdf)

- [Self Assessment: Trusts etc (SA107), GOV.UK](https://www.gov.uk/government/publications/self-assessment-trusts-etc-sa107)

- [HMRC SA100 2026, Tax Return](https://assets.publishing.service.gov.uk/media/69c14d07cfa346b9d4704a8d/SA100-2026.pdf)

- [HMRC SA150 Notes 2026, How to fill in your tax return](https://assets.publishing.service.gov.uk/media/6a9ea8a5df4246cf45e469e0/SA150_Notes_2026.pdf)

- [Complete your Self Assessment tax return for the last tax year, GOV.UK](https://www.gov.uk/guidance/how-to-complete-your-self-assessment-tax-return-for-last-tax-year)

- [HS270 Trusts and settlements, income treated as the settlor's (2026), GOV.UK](https://www.gov.uk/government/publications/trusts-and-settlements-income-treated-as-the-settlors-hs270-self-assessment-helpsheet/hs270-trusts-and-settlements-income-treated-as-the-settlors-2026)

- [HMRC SA106 2026, Foreign](https://assets.publishing.service.gov.uk/media/69bbd5d34b1db2e4ba9b645f/SA106_2026.pdf)

- [HMRC SA106 Notes 2026, Foreign notes](https://assets.publishing.service.gov.uk/media/69bbd6144c478213a823ce14/SA106_Notes_2026.pdf)

- [HMRC SA101 2026, Additional information](https://assets.publishing.service.gov.uk/media/69c25b9ab920af63be1c770c/SA101_2026.pdf)

- [Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 5, legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2005/5/part/5/chapter/5)

- [Income Tax (Trading and Other Income) Act 2005, Part 5, Chapter 6, legislation.gov.uk](https://www.legislation.gov.uk/ukpga/2005/5/part/5/chapter/6)