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Posted Mon, 20 May 2024 15:41:34 GMT by Angela Williams
I have to declare income from a deceased person's Estate on which more tax will be due (it has been taxed at lower/basic rates only). On self assessment returns income from both Trusts and Estates is included on same supplementary pages - SA107 with the Estates income on T2. The ''check if you need to submit a tax return" tool only asks about Trust income but does not ask about Estate income Does this mean I do not have to submit a self assessment return as the tool has told me because I have Estate income but not Trust income? If this is the case, how is the tax on the Estate income collected by HMRC? If not, should the tool be updated to make it clear that if I have either Trust or Estate income I need to submit a tax return?
Posted Thu, 23 May 2024 09:20:31 GMT by HMRC Admin 19

The estate should be declaring the income on its own tax return to then divide it amongst the beneficiaries. You can see guidance here::

Trusts and taxes

Thank you.
Posted Thu, 23 May 2024 09:43:35 GMT by Angela Williams
Sorry, I didn't make myself as clear as I could have. I realise that the Estate has to declare income to HMRC and this has already been done. I was asking about the beneficiary's position. I have received an R185 and as I am a higher rate taxpayer need to pay higher rate tax on the liability. My question is how the recipient of the income declares and pays the higher rate tax due on Estate income. The 'check if I need to complete a self assessment return' tool doesn't mention Estate Income, only Trust income and says that I do not need to submit an SA return. However, Trust and Estate income are usually included on the SA107 pages so I was expecting to need to complete an SA return and declare the Estate income on the SA107 pages. I do not meet any of the other SA criteria. Please can you advise what I need to do? Personally I would prefer to submit an SA return as it is quicker and easier than trying to deal with HMRC in any other way.
Posted Tue, 28 May 2024 14:02:25 GMT by HMRC Admin 19

You will need to send the R185 to us for a calculation to be issued. This should be sent to:

PAYE & Self Assessment,

Thank you.

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