Estate Tax Returns

Estate Tax Return Services

Estate tax returns are an essential part of administering the affairs of a deceased person. At Reaveley Cooper, we support executors and administrators in meeting their legal responsibilities, particularly in relation to estate income and capital gains tax, to ensure full compliance with HMRC and avoid costly delays or penalties.

What Is an Estate Tax Return?

An estate tax return (Form SA900) is submitted to HM Revenue and Customs (HMRC) to declare any income or capital gains earned by the estate during the administration period. It’s part of the Self Assessment system and ensures the estate’s tax affairs are correctly reported before distributions are made to beneficiaries.

We specialise in preparing and submitting SA900 Trust and Estate Tax Returns on behalf of executors.

When Is an Estate Tax Return Required?

You may need to complete an estate tax return if the estate:

• Earns bank interest, dividends, or rental income during administration.

• Realises capital gains, such as from the sale of property, shares, or investments.

• Has tax liabilities that fall within the estate administration period.

We’ll advise on your specific obligations, complete the return on your behalf, and ensure all allowable deductions and reliefs are applied.

Inheritance Tax (IHT) Forms

While Reaveley Cooper does not complete Inheritance Tax forms (such as IHT400 or IHT205), we regularly work alongside your appointed solicitor who handles these submissions. If you need a solicitor, we’re happy to recommend a trusted professional from our network.

Deadlines and Compliance

• SA900 Estate Tax Returns must be submitted in line with HMRC’s Self Assessment deadlines, usually by 31 January following the end of the relevant tax year.

• We ensure all information is compiled and submitted on time to help you stay compliant and avoid interest or penalties.

How We Can Help

Reaveley Cooper provides expert support to:

• Accurately calculate estate income and gains.

• Prepare and submit SA900 Estate Tax Returns.

• Liaise with your solicitor to ensure a seamless administration process.

• Maintain clear records and provide guidance every step of the way.

Summary Table: Key Estate Tax Return Form

Need Help with an Estate Tax Return?

If you’re administering an estate and need help with income or capital gains reporting, get in touch with Reaveley Cooper today. We’ll guide you through the process and can also put you in touch with trusted solicitors for related Inheritance Tax matters.

Summary Table: Key Estate Tax Return Forms