Form

Self Assessment: Estate Pension Charges etc (SA923)

Use supplementary pages SA923 to record pension scheme payments to the estate on the SA900 Trust and Estate Tax Return.

• From: HM Revenue & Customs
• Published: 15 July 2014
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

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

  2. 7 April 2025

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

  3. 6 April 2024

     The SA923 form and notes have been added for tax year 2023 to 2024. Older versions of the form and notes from 2020 have been removed.

  4. 6 April 2023

     The SA923 form and notes have been added for tax year 2022 to 2023. Versions of the form and notes from 2019 have been removed.

  5. 6 April 2022

     The SA923 form and notes have been added for tax year 2021 to 2022. Versions of the form and notes from 2018 have been removed.

  6. 6 April 2021

     The Estate Pension Charges etc form and notes have been added for tax year 2020 to 2021.

  7. 6 April 2020

     The Estate Pension Charges etc form and notes have been added for tax year 2019 to 2020.

  8. 6 April 2019

     The Estate Pension Charges etc form and notes have been added for tax year 2018 to 2019.

  9. 6 April 2018

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

  10. 6 April 2017

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

  11. 6 April 2016

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

  12. 6 April 2015

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

  13. 15 July 2014

      First published.

Documents

Estate Pension Charges etc (2026)

PDF, 105 KB, 1 page

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Estate Pension Charges etc notes (2026)

PDF, 166 KB, 3 pages

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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.

Estate Pension Charges etc (2025)

PDF, 89.7 KB, 1 page

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.

Estate Pension Charges etc notes (2025)

PDF, 153 KB, 3 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.

Estate Pension Charges etc (2024)

PDF, 127 KB, 1 page

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.

Estate Pension Charges etc notes (2024)

PDF, 148 KB, 3 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.

Estate Pension Charges etc (2023)

PDF, 108 KB, 1 page

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.

Estate Pension Charges etc notes (2023)

PDF, 115 KB, 3 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 SA923 supplementary pages when filing an SA900 Trust and Estate Tax Return if the estate received certain payments from registered or overseas pension schemes.

Email HMRC to ask for this form in Welsh (Cymraeg).