Skip to main content
Form

Self Assessment: Trust and Estate Foreign (SA904)

Use supplementary pages SA904 to record foreign income and capital gains on the SA900 Trust and Estate Tax Return.

Updates to this page

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

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

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

  3. The form and notes for tax year 2023 to 2024 have been added. The form and notes for 2020 have been removed.

  4. The form and notes for tax year 2022 to 2023 have been added. The form and notes for 2019 have been removed.

  5. The form and notes have been added for tax year 2021 to 2022 and and the versions for tax year 2017 to 2018 have been removed

  6. Form and notes added for tax year 2020 to 2021.

  7. Rates, allowances and duties have been updated for the tax year 2019 to 2020.

  8. The form and notes have been added for tax year 2018 to 2019.

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

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

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

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

  13. First published.

Documents

Trust and Estate Foreign (2026)

PDF, 158 KB, 5 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.

Trust and Estate Foreign notes (2026)

PDF, 288 KB, 14 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.

Trust and Estate Foreign (2025)

PDF, 136 KB, 5 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.

Trust and Estate Foreign notes (2025)

PDF, 355 KB, 15 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.

Trust and Estate Foreign (2024)

PDF, 253 KB, 5 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.

Trust and Estate Foreign notes (2024)

PDF, 253 KB, 15 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.

Trust and Estate Foreign (2023)

PDF, 211 KB, 5 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.

Trust and Estate Foreign notes (2023)

PDF, 353 KB, 15 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 SA904 supplementary pages when filing an SA900 Trust and Estate Tax Return to declare income and capital gains received from abroad.

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

Sign up for emails or print this page