The trusts pages on a personal tax return (SA107)

The SA107 Trusts etc pages are the supplementary pages for beneficiaries who receive or are entitled to income from a trust, settlors who are taxed on a trust’s income, and beneficiaries who receive income from the estate of someone who has died. The figures come from the R185 statements given by trustees or personal representatives and are entered net of the tax already paid. The current form covers 2025 to 2026, due online by 31 January 2027.

Who needs to fill in the SA107?

HMRC’s SA107 notes for 2025 to 2026 say to complete the pages if you were a beneficiary who received, or was entitled to, income from a trust or settlement; a settlor who put assets into a trust from which you or your spouse or civil partner can benefit; or someone who received income from a deceased person’s estate. Three things do not go on these pages:

• income from a bare trust, which goes on the page for that type of income, for example property income on the UK property pages (SA105) (see bare trusts);
• payments from a trust funded by a taxed pension lump sum death benefit, which go in boxes 11 and 12 on page TR 3 of the main return; and
• trust income you receive directly, for example through an investment manager, which goes in the ordinary boxes of the return.

Do not send the R185 forms with the return; HMRC will ask for them if it needs them. Someone who does not normally file a return and needs to report trust income must register for Self Assessment by 5 October after the end of the tax year.

Where do discretionary payments go?

Box 1 takes the net amount of discretionary income payments from a UK resident trust, copied from box 1 of the R185 (Trust Income). Payments from more than one trust are added together. GOV.UK treats every discretionary payment as already taxed at 45%, so an additional rate taxpayer has nothing more to pay and a non taxpayer, basic rate or higher rate taxpayer may get some of that tax back. Our page on the R185 trust income statement explains the boxes on the form itself.

Box 2 is for payments from settlor interested trusts, copied from box 2 of the R185. HMRC’s TSEM4570 explains that a discretionary payment to someone other than the settlor is entered at the actual amount, not grossed up, and the 45% credit is ring fenced: it clears the tax on that payment but cannot be repaid or used against other income. If the trustees are not UK resident, use box 41 on the Foreign pages instead of box 1, and use box 2 only if the trust is settlor interested for UK tax purposes.

Where does income you are entitled to go?

A beneficiary with a right to the income, such as a life tenant of an interest in possession trust, uses boxes 3 to 5: net non savings income including rent (box 3), net savings income (box 4) and net dividend income (box 5), each copied from the matching box of the R185 (Trust Income). The notes say not to include stock dividends, foreign income or untaxed trust income here. Income mandated to you directly instead of passing through the trustees goes in the normal boxes of your return. Put an X in box 6 if any trust income on your return comes from trustees who are not UK resident.

How does a settlor report trust income?

Boxes 7 to 15 are for income treated as the settlor’s. Helpsheet HS270 says the settlor is taxed on income arising to a trust in which they or their spouse or civil partner can benefit, even if they receive none of it. The boxes separate income by the rate the trustees paid: basic rate (boxes 7 and 8), dividend rate (box 9), trust rate (boxes 10 and 11) and dividend trust rate (box 12), with income paid gross in boxes 13 and 14 and additional tax paid by the trustees on certain UK life insurance policy gains in box 15. The figures come from the R185 (Settlor).

TSEM4575 says the settlor returns all UK trust income without deducting trust management expenses. A settlor who is also a beneficiary leaves boxes 1 and 2 blank and uses boxes 7 to 12. Where the trustees have paid more tax than the settlor owes, which is usual for a discretionary trust paying 45%, HS270 says the excess must be returned to the trustees. See our page on settlor interested trusts.

How do you report income from an estate?

Boxes 16 to 19 take income from a UK estate, copied from the R185 (Estate Income):

Box	What goes in it
16	Non savings income after tax, including rent and trading profits
17	Savings income after tax, such as bank interest
18	Dividend income after tax
18.1	Dividends taxed at 7.5%: received by the estate before 6 April 2022 but paid to you after 5 April 2025
19	Non savings income taxed at non repayable basic rate, such as certain life insurance policy gains

Boxes 20 and 21 are not in use. Income from a foreign estate goes in box 22, with relief for UK tax already accounted for in box 23, the amount claimed under the foreign income and gains regime in box 22.1, and foreign tax for which Foreign Tax Credit Relief has not been claimed in box 24. For how residuary income is measured, see income and gains in estate administration.

What is box 25 for?

Finance costs on let residential property cannot be deducted from rental profits; they give a tax reduction instead. The SA107 notes allow beneficiaries of deceased estates and of trusts other than discretionary or accumulation trusts to claim their share. The trustee or personal representative supplies the figures, and the working sheet on page TN 5 compares the share of each property business’s profits (column A) with the share of finance costs (column B). The lower of the two goes into the total copied to box 25, and the excess is carried forward. Box 25.1 takes unused costs brought forward, limited so that brought forward and current costs together do not exceed the property profits.

How might the figures look?

Illustration only. Sam, a higher rate taxpayer, receives £5,500 from a family discretionary trust. Her R185 (Trust Income) shows £5,500 net in box 1, representing £10,000 of income with £4,500 tax credit at 45%. She enters £5,500 in SA107 box 1. Her liability at 40% on £10,000 is £4,000, so the calculation gives her a repayment of £500. She also receives an R185 (Estate Income) from her late father’s executors showing £2,400 net rent; she enters £2,400 in box 16, and pays the extra 20% due at her higher rate.

What are the deadlines?

For 2025 to 2026, GOV.UK required paper returns by 31 October 2026; online returns and payment are due by 31 January 2027. A beneficiary who does not file a return can reclaim tax deducted from trust income on form R40, making a separate claim for each tax year. Our page on Self Assessment deadlines and penalties covers late filing.

What mistakes come up most often?

• Entering grossed up figures in boxes that ask for the net amount after tax.
• Putting settlor interested income in boxes 1 or 3 instead of boxes 7 to 12.
• Reporting bare trust income on the SA107.
• Putting dividends taxed at 7.5% in box 18 instead of box 18.1.
• Expecting a refund of the ring fenced credit on box 2 payments.

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Related Accountapedia entries

• The trust and estate tax return (SA900)
• Interest in possession trusts: tax treatment
• Types of trust and how each is taxed
• Discretionary trusts: income tax and the tax pool
• The £500 de minimis for trust and estate income
• Which Self Assessment supplementary pages you need

Sources

• GOV.UK: Self assessment trusts etc sa107
• GOV.UK: Beneficiaries paying and reclaiming tax on trusts
• GOV.UK: Manual page TSEM4570
• GOV.UK: Manual page TSEM4575
• GOV.UK: Hs270 trusts and settlements income treated as the settlors 2026
• GOV.UK: Deadlines

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.