Income from estates

Option Description
Name of estate This will not appear on the Trusts etc. supplementary pages (SA107) or elsewhere in the return but will be the title for the item in the annual data navigator. This will also be used on the Data schedule. This detail will carry forward on year update.

Type of estate

Choose from:

  • UK
  • Foreign
Date of death of deceased This will not appear on the Trusts etc. supplementary pages (SA107), but will appear on the data schedule. If you leave this box blank, then the data will be created for all the open tax years for this client. Otherwise, the information will only be created for the tax year of death and later years. The date of death will carry forward on year update.
Nature of interest in the estate

Choose from the following options:

  • Absolute interest in residue
  • Limited interest in residue
  • Discretionary interest

The Nature of interest in the estate will carry forward on year update.
Date administration ceased This will not appear on the Trusts etc. supplementary pages (SA107), but will appear on the data schedule. If you enter a date in this box, then this record will not be carried forward on a year update.
Income from UK estates
Income receivable

Enter the net amount of income receivable at

  • non-savings rate
  • savings rate
  • dividend income rate
UK tax or Tax credit This is calculated automatically from the net amount of income receivable entered using the rates applicable for the tax year. The values displayed in the Tax credit boxes may be overwritten if required.
Taxable amount This value is automatically calculated as Net amount + tax credit.
Foreign tax for which no relief is claimed Enter the amount of foreign tax for which no relief is claimed.
Income from foreign estates - available when Foreign is chosen from the Type of estate option.
UK tax or Tax credit Enter the UK tax or tax credit as applicable.
Taxable amount Enter the taxable amount for the foreign estate income.
Residential property finance costs
Amount brought forward Shows amount carried forward from the previous year.
Amount for the year Enter the amount of residential finance costs arising in the year available to be used to calculate a tax reduction.
Total amount available for the year The sum of Amount brought forward and Amount for the year.
Amount used this year Enter the amount of available residential finance costs used this year.
Amount to carry forward Total amount available for the year less Amount used this year.

How do I get here?

Other income > Income from estates

What's this page about?

Use this form to enter details about income from the estates of deceased people.

Income from estates is taxed as miscellaneous income (formerly under Schedule D, Case VI).

The tax year that you are entering details for is shown at the top of the data entry page. If you want to change the tax year, you should select a new date from the drop-down list at the top of the navigator.

  • Auto calc - If you tick this option, the calculations will be automatically completed for you where possible. If you untick this box you will see a new tab appear called Summary.

    Note: Not all data-entry forms have an Auto calc option.

  • Estimated - Tick this box to indicate that the figures you've used are estimated. This will then show on the item in the navigator, and at the higher level folder in the navigator by showing a small e.
  • Complete - Tick this to indicate that the form is complete. A green tick will appear on the item in the navigator and at the higher level folder in the navigator.

If you want to close the page without saving any of your changes, you can click Cancel. If you were adding new details, then nothing will be saved. If you were editing an existing item then the page will close, reverting to your previously saved details.