Hi,
You can post this as below however you can also
send this tax return online instead of downloading the
form, you will need to buy software for trust and estate Self Assessment tax returns to do this.
Please see guidance at:
Self Assessment: Trust and Estate Tax Return (SA900)
You should address items to:
'HMRC Administration of Estates':
BX9 1EL, United Kingdom — for complex estates correspondence including appeals and Trust and Estate returns SA900. BX9 1AS, United Kingdom.
Thank you.