Capital paid to settlor (SA900)

Use this section to add capital amounts paid to a settlor. Add the Capital paid to settlor section for each settlor.

There may be a tax charge on the settlor where capital sums are paid to them by the trustees either directly or through a company connected with the settlor and there is available income.

Where the settlor is an individual, enter the name(s) of the settlor(s) in the additional text note. This information is used to complete Q15A page 8 on the SA900 return.

Refer to the HMRC Trust and Estate Tax Return Guide if needed (opens in a new tab).

  1. Select the Data input tab.
  2. Select Add a new section....
  1. Select the Other information tab.
  2. Under Other Details, select Capital paid to settlor.

    If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  3. Add the Date when the capital was paid to the settlor as well as the Amount.
  4. If the settlor is a business, enter the Name of [the] company and the Registered Office.
  5. If required, enter an Additional text note for Tax Return. This is included in the submission.
  1. Select Save changes.
  2. Add other sections to your tax return as required.