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A deadline check for personal representatives

Executors: Is a Trust and Estate Tax Return Due by 31 October 2026?

The paper SA900 deadline for the 2025–26 tax year is approaching, but not every estate needs a Trust and Estate Tax Return. Here is how to identify the correct reporting route without confusing estate Income Tax and Capital Gains Tax with Inheritance Tax.

Published 21 October 2026 · 8-minute read

The short answer

If an estate has been registered for Self Assessment and needs a Trust and Estate Tax Return for the tax year ending 5 April 2026, HMRC says the paper SA900 must be posted by 31 October 2026. An online return must be sent by 31 January 2027 using software that supports SA900 reporting. Any tax due is also payable by 31 January 2027.

That does not mean every executor or administrator must file SA900. The correct route depends on the estate's income, gains, value and asset disposals during the administration period.

First check: does the estate need to report income?

The administration period runs from the day after the death until the estate has been fully passed to the beneficiaries. HMRC may need information about income received during that period.

For income received from 6 April 2024, an estate does not need to report if its income from all sources is £500 or less in the tax year. The allowance applies separately to each tax year and cannot be carried forward. If income is over £500, HMRC says all of it must be reported; the £500 is not deducted.

Property example: rent received from an inherited home before it is sold or transferred can be estate income. Keep completion statements, letting records and details of expenses so the estate's adviser can identify what must be reported.

When informal arrangements may be available

A “simple” estate can report the tax due by writing to HMRC at the end of the administration period if all three of these conditions are met:

  • the estate was valued at less than £2.5 million at the date of death;
  • the total Income Tax and Capital Gains Tax due is less than £10,000; and
  • no more than £500,000 of assets were sold in any single tax year during the administration period.

The letter must include a year-by-year breakdown of income and capital gains, together with identifying details and information about relevant tax already reported and paid. These are HMRC reporting thresholds, not a general definition of whether an estate is legally or practically “simple”.

When an SA900 may be required

If the estate cannot use the informal arrangements, the personal representative must register the estate online and send a Self Assessment return for the estate. For a 2025–26 return, HMRC states that registration was due by 5 October 2026. HMRC then issues a Unique Taxpayer Reference for the estate.

If the estate has not been registered or the position is uncertain, do not guess or file a form intended for a different tax. Contact HMRC or seek advice from a qualified tax adviser promptly.

Paper and online deadlines for 2025–26

  • Paper SA900: 31 October 2026.
  • Online SA900: 31 January 2027, using compatible commercial software.
  • Tax payment: 31 January 2027.

HMRC's 2026 guide explains that a paper return received late normally attracts an automatic £100 penalty. If HMRC issued the notice to file after 31 July 2026, a different deadline may apply: generally three months after the notice if that is later than the standard deadline. Check the notice itself and obtain advice where necessary.

Do not confuse three different taxes

  • Inheritance Tax concerns the value transferred on death and has its own forms, rules and payment timetable.
  • Income Tax can arise on income received by the estate during administration, including rent or interest.
  • Capital Gains Tax can arise if an estate asset is sold for more than its relevant tax value after allowable costs and reliefs.

SA900 reports relevant estate income and gains during administration. It is not the deceased person's final personal tax return and it is not an Inheritance Tax return.

What inherited property can change

An inherited property can affect more than one part of the test. Rent may produce estate income; a sale may produce a capital gain; and the gross sale proceeds count towards HMRC's £500,000 annual asset-disposal limit for informal arrangements. The SA900 publication also provides supplementary pages for UK property and capital gains.

A sale price above the probate value does not by itself prove the amount of taxable gain. Dates, valuations, acquisition basis, sale costs, reliefs and the capacity in which the property was sold can all matter. Keep the probate valuation, estate-agent appraisals, completion statement, legal invoices, improvement records and rental statements.

Executor checklist before 31 October

  1. Confirm which tax year the income or disposal belongs to.
  2. Total the estate's income for that year.
  3. Review property and other asset sales, gains and taxes due.
  4. Check all three informal-arrangement conditions.
  5. Confirm whether the estate is registered and has its own UTR.
  6. If filing SA900, choose paper by 31 October or supported online software by 31 January.
  7. Arrange payment of tax due by 31 January and retain the calculation and evidence.

Official sources

This article provides general educational information for personal representatives and beneficiaries. It is not legal, tax or financial advice. Tax treatment depends on the estate's facts and may change. Check current HMRC guidance and seek advice from a qualified professional where appropriate.