Form

Self Assessment: Trusts etc (SA107)

Use supplementary pages SA107 to record income you received from a trust, settlement or deceased person's estate on your SA100 tax return.

• From: HM Revenue & Customs
• Published: 4 April 2014
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

     The SA107 form and notes have been added for tax year 2025 to 2026. The form and notes for tax year 2021 to 2022 have been removed.

  2. 6 April 2025

     The SA107 form and notes have been added for tax year 2024 to 2025. The form and notes for tax year 2020 to 2021 have been removed.

  3. 6 April 2024

     The Trusts etc form and supporting notes for 2024 have been added.

  4. 12 May 2023

     How to complete box 18 has been updated in the SA107 notes for tax year 2022 to 2023.

  5. 6 April 2023

     The SA107 form and notes have been added for tax year 2022 to 2023. Versions of the form and notes for 2019 have been removed.

  6. 6 April 2022

     The SA107 form and notes have been added for tax year 2021 to 2022. Versions of the form and notes for 2018 have been removed.

  7. 6 April 2021

     The 'Trust etc' form and notes have been added for tax year 2020 to 2021.

  8. 7 April 2020

     The 'Trust etc' form and notes have been added for tax year 2019 to 2020.

  9. 6 April 2019

     The 'Trust etc' form and notes have been added for tax year 2018 to 2019.

  10. 6 April 2018

      The form and notes have been added for tax year 2017 to 2018.

  11. 6 April 2017

      The form and notes have been added for tax year 2016 to 2017.

  12. 6 April 2016

      Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. 6 April 2015

      The 2015 to 2016 form has been added to this page.

  14. 4 April 2014

      Added translation

Documents

Trusts etc (2026)

PDF, 256 KB, 2 pages

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Trusts etc notes (2026)

PDF, 442 KB, 5 pages

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Trusts etc (2025)

PDF, 254 KB, 2 pages

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trusts etc notes (2025)

PDF, 408 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trusts etc (2024)

PDF, 252 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trusts etc notes (2024)

PDF, 414 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trusts etc (2023)

Ref: SA107

PDF, 202 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trusts etc notes (2023)

Ref: SA107 notes

PDF, 417 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use the SA107 supplementary pages when filing your SA100 tax return to declare:

• income from a trust, settlement or deceased person’s estate
• any taxable income you received as a settlor

Related forms and guidance

Trusts and settlements — income treated as the settlor’s (Self Assessment helpsheet HS270)
Use this guide to help you decide whether the income from a trust or settlement is treated as the settlor’s.