SA107 Trusts, etc. Form

Who should complete SA107 Trust form

You will need to complete SA107 Trusts, etc. forms if you were a beneficiary of a trust (excluding a 'bare' trust) or settlement, or the settlor of a trust or settlement whose income is deemed to be yours, or if you received income from the estate of a deceased person. You can also submit SA107 Trusts, etc. if you were taxable:

  • On income arising to trustees of a settlor-interested trust or some other settlement in which you have an interest
  • On income payable to your minor children from property you have placed in settlement
  • In certain situations on receipt of loans from a trust.

To use the SA107 Trusts, etc. form within Andica Self Assessment software for individual tax payers returns, while you are within the 'What makes up your Tax Return' screen, select the check-box for Question 6 - Trusts, etc.

If you received income from the estate of a deceased person do not complete the Trusts etc. form if:

  • What you were entitled to was a legacy of a fixed sum of money or a specific asset, or
  • Your legacy was paid with interest – the interest goes in other income box 1 on SA100 Tax Return form, or
  • That income came from a specific estate asset and can be entered elsewhere on your Return, for example, rents from an estate property.

You can use SA107 notes to assist with information on how to complete the Trusts, etc. form.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA107 Trusts, etc. forms along with SA100 Main tax return and all other supplementary forms.