SA900

[Bazman]

Hi there,

In terms of a SA900 should the estate income be reported up to the date Confirmation/Probate is granted, if not what date should be used?

Kind regards

Baz

[AGoodman]

The first return should be date of death to 5 April. Any subsequent returns should be tax years.

[Bazman]

Hi there,

Thanks for your response, but I'm actually trying to find out when can you stop doing these returns, I had thought it was after confirmation/probate has been obtained is that correct?

Kind regards

Baz

[AGoodman]

No. The administration period continues until the estate has been "ascertained". This generally means that the administration has completed - ie liabilities and taxes have been identified and paid, cash and specific legacies have been paid, assets have been sold (if they are to be sold) and it is clear what the residuary beneficiaries will receive.

https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg30800#:~:text=In%20order%20to%20ascertain%20residue,to%20the%20date%20of%20death.