Type of trust section (SA900)

This section is used to provide details of the trust.

Refer to the HMRC Trust and Estate Tax Return Guide if needed (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.

  1. On Choose a section to add, select the Other information tab.

  1. Under Trust information, select Type of Trust.

    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.

  2. Complete the section as follows, then select Save changes.

  • The type of trust is populated with the type recorded on the client list.

  • Does the special trust rate apply? - select if the trust is liable to income tax at special trust rates (the trust rate of 45% or the dividend trust rate of 38.1%).

  • Can settlor benefit from interest or capital? - select if any settlor (or living settlor's spouse or civil partner) benefit from the capital or income.

  • Trustee is participator in underlying non-resident company? Tick the box if the trustee is a participator in an underlying non-resident company (a company that would be a close company if it were resident in the UK).

  • Date of death of deceased - only available when type of trust is Estate.

  • Date trust terminated or administration period ceased.

  • Reason for termination.

  • Is there a trust created from this estate? - only available when type of trust is Estate

This section is available when the type of trust is Estate.

  • Trust returns no income or reliefs.

  • Why not? - When Trust returns no income or reliefs is selected and the type of trust is Interest in possession trust, select a reason from the list.

  • Has some taxed income been omitted from this return?

  • Number of trusts made by same settlor.

  • Standard rate band.

Enter any additional white space notes that you want to be included on the tax return.