SA107

The SA107 is a form that you have to attach to your main SA100 Self Assessment form if you need to declare income that you received from a trust, settlement or a deceased person’s estate.

When do you need to use the SA107?

You should complete the SA107 if you received any income from:

• A trust or settlement
• The estate of a deceased person

This includes any payments that fall outside of typical employment, self-employment or investment income.

How to submit the SA107

If you’re submitting a paper tax return, you’ll need to download the form from HMRC’s website, fill it out manually and send it by post. Make sure it reaches HMRC by October 31st to avoid penalties.

Can you file online?

Yes! If you choose to file online, you can submit the SA107 as part of your digital Self Assessment. This also gives you a longer deadline (January 31st of the following year) and saves you from the hassle of printing and posting paperwork.