The short version: SA107 is the trusts supplementary form. You use it to report income received from trusts, settlements, or the estate of someone who died.
When would you need it?
If you’re a beneficiary receiving income from a trust, received distributions from a deceased person’s estate during administration, or have income from a settlement. These are less common situations but require proper reporting.
What information do you need?
Details from the trustees or executors about what you received and any tax already paid at source. They should provide you with the figures.
Filing online?
Trust income sections are available in the online return. For paper filing, submit SA107 with your SA100 by 31st October.
Receiving income from a trust or estate? We can help you report it correctly.
