Trust management expenses section (SA900)

This section issued to enter the total amount of deductible trust management expenses.

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

You can find additional information on the Trust Management Expenses (TMEs) (Self Assessment helpsheet HS392) (opens in a new tab)

1. Open the required tax return, then select the Data input tab.
2. If the required section is listed, select it and skip the next step. If not, select Add a new section.

5. On Choose a section to add, select the Reliefs and Deducations tab.

4. Under Deductions, select Trust management expenses.

   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.

5. For each expense, enter a brief Description,together with the Amount of the expense.

   A new line is automatically added. Unwanted lines can be deleted using the bin icon.

6. The Total is automatically calculated. Select Save changes.

   If you submit a provisional figure which is either inaccurate, or unnecessary, you may be liable to a penalty.