2025-03-31-accounts - Taizfoundation

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Trust and Estate Tax Return 2025

– for the year ended 5 April 2025 (2024 25)

Tax reference

Issue address

Date 06/04/2025

TAIZFOUNDATION

HM Revenue and Customs HM Revenue & Customs Self Assessment BX9 1AS

Phone

This notice requires you by law to send us a tax return giving details of income and disposals of chargeable assets, and any documents we ask for, for the year 6 April 2024 to 5 April 2025. We’ve sent you this paper form to fill in, but you can also file the tax return online using our internet service (you will need to buy commercial software).

Make sure the tax return, and any documents we ask for, reach us by:

31 October 2025 if you want us to calculate the trust’s or estate's tax or if you file a paper tax return, or both, or
31 January 2026 if you file the return online

Whichever method you choose, the tax return and any documents asked for must reach us by the relevant deadline or we will charge an automatic penalty of £100.

If you file online, you have until 31 January to file the tax return and you’ll receive an instant on-screen acknowledgement telling you that we’ve received it. You can still file online even if we’ve sent you a paper tax return. To file online, go directly to our official website by typing www.gov.uk/taxreturnforms into your internet browser address bar. Do not use a search website to find HMRC services online.

If this return has been issued to you after 31 July 2025, then you must make sure that you fill it in and return it by the later of:

the relevant dates above, or

Essys Cafe Manchester Ltd 31 King Street West Manchester Lancashire M3 2PW England

For Reference ZC-001

Make sure your payment of any tax the trust or estate owes reaches us by 31 January 2026. Otherwise you’ll have to pay interest, and possibly a late payment penalty.

We may check the Trust and Estate Tax Return. There are penalties for supplying false or incomplete information.

Calculating the trust’s or estate’s tax

You can choose to calculate the trust or estate's tax. But if you do not want to, and providing we receive the return by 31 October 2025, we’ll work out the tax for you and let you know if there is tax to pay by 31 January 2026.

However , if you file later than 31 October 2025 or 3 months after the date this notice was given, see the Trust and Estate Tax Calculation Guide (sent with this return unless we know you have a tax adviser).

The Trust and Estate Tax Return – your responsibilities

We have sent you pages 1 to 12 of the tax return.

You might need other forms – 'supplementary pages' – if the trust or estate had particular income or capital gains. Use page 3 to check.

You are responsible for sending us a complete and correct return, but we’re here to help you get it right.

Ways we can help you:

the Trust and Estate Tax Return Guide should answer most of your questions, go to www.gov.uk/taxreturnforms
phone us on the number above
3 months after the date of issue

SA900 2025

HMRC 12/24

Page 1

Tick if this applies

INCOME AND CAPITAL GAINS for the year ended 5 April 2025

Step 1 You may not have to answer all the questions in this tax return. – read the 1) If you’re the trustee of a bare trust (except an unauthorised unit trust), that is, one in which notes in the beneficiary(ies) has/have an immediate and absolute title to both capital and income, you can the Trust go straight to Question 17 on page 10. Do not tick the box if you choose to complete the return.
and Estate Tax Return 2) If you’re the personal representative of a deceased person and completing this tax return for a Guide period of administration and all the points below apply: ● all the income arose in the UK ● you do not want to claim relief (Questions 10A and 10B) ● no annual payments have been made out of capital (Question 11)
all income has had tax deducted before you received it
● there are no accrued income profits or losses, no income from deeply discounted securities, gilt strips, company share buy-backs, offshore income gains, or gains on life insurance policies, life annuities or capital redemption policies where no tax is treated as having been paid on the gain
● no capital payments or benefits have been received from a non-resident, dual resident or immigrating trust
then, if you’ve made no chargeable disposals, go straight to Question 17 on page 10. If you’ve made chargeable disposals, answer Questions 5 and 6 at Step 2 and then Questions 17 to 22.
3) If you’re the trustee of an interest in possession trust (one which is exclusively an interest in possession trust), and: ● no income arose to the trust, or
all trust income is received directly by the beneficiary(ies), or
● all the income arose in the UK and has had tax deducted before you received it, or ● part of the income is received directly by the beneficiary(ies) and the part that is not received directly by the beneficiary(ies) comprises only income arising in the UK which has had tax deducted before you receive it
and all of the following points apply
- the answer will be 'No' in box 8.13 of Question 8
- – there are no accrued income profits or losses, no income from deeply discounted securities, gilt strips, company share buy-backs, offshore income gains, or gains on life insurance policies, life annuities or capital redemption policies
- – you do not wish to claim reliefs (Questions 10A and 10B)
- no annual payments have been made out of capital (Question 11)
- no further capital has been added to the settlement (Question 12)
- no capital payments have been made to, or for the benefit of, relevant children of the settlor during their lifetime (Question 15)
- the trust has never been non-resident and has never received any capital from another trust which is, or at any time has been, non-resident (Question 16)

then, if you’ve made no chargeable disposals, go straight to Question 17 on page 10.

If you’ve made chargeable disposals, answer Questions 5 and 6 at Step 2 and then Questions 17 to 22.

4) If you’re the trustee of a charitable trust you must complete the charity supplementary pages as well as this form:
if you’re claiming exemption from tax on all your income and gains, you can go straight to Question 7. You should answer Questions 10 and 11, if appropriate, and complete Questions 19, 20, and 22 X
if you’re claiming exemption from tax on only part of your income and gains, you must answer Questions 1 to 9 for any income for which you’re not claiming exemption - you should answer Questions 10 and 11, if appropriate, and complete Questions 19, 20 and 22.
5) In any other case, including if you’re the trustee of an unauthorised unit trust or bare trust, you should go to Step 2.

Step 2 Answer Questions 1 to 7 and 23 to check if you need supplementary pages to give details of particular income or gains. The notes in the Trust and Estate Tax Return Guide will help. When you’ve answered Questions 1 to 7 and Question 23, answer Question 8.

Go to www.gov.uk/taxreturnforms to download any supplementary pages that you need. Make sure you download the supplementary pages for the Trust and Estate Tax Return.

SA900 2025

Page 2

INCOME AND CAPITAL GAINS for the year ended 5 April 2025

Q1 Did the trust or estate make any profit or loss from a sole trade? Read the note for this box in the Trust and Estate Tax Return Guide if you are the personal representative of a deceased Name at Lloyd's. Trust and estate trade Make sure you have the supplementary pages you need, tick the box below when you have got them Yes	Q1 Did the trust or estate make any profit or loss from a sole trade? Read the note for this box in the Trust and Estate Tax Return Guide if you are the personal representative of a deceased Name at Lloyd's. Trust and estate trade Make sure you have the supplementary pages you need, tick the box below when you have got them Yes	Q1 Did the trust or estate make any profit or loss from a sole trade? Read the note for this box in the Trust and Estate Tax Return Guide if you are the personal representative of a deceased Name at Lloyd's. Trust and estate trade Make sure you have the supplementary pages you need, tick the box below when you have got them Yes	Q1 Did the trust or estate make any profit or loss from a sole trade? Read the note for this box in the Trust and Estate Tax Return Guide if you are the personal representative of a deceased Name at Lloyd's. Trust and estate trade Make sure you have the supplementary pages you need, tick the box below when you have got them Yes	Q1 Did the trust or estate make any profit or loss from a sole trade? Read the note for this box in the Trust and Estate Tax Return Guide if you are the personal representative of a deceased Name at Lloyd's. Trust and estate trade Make sure you have the supplementary pages you need, tick the box below when you have got them Yes	Q1 Did the trust or estate make any profit or loss from a sole trade? Read the note for this box in the Trust and Estate Tax Return Guide if you are the personal representative of a deceased Name at Lloyd's. Trust and estate trade Make sure you have the supplementary pages you need, tick the box below when you have got them Yes
Q2 Did the trust or estate make any profit or loss or have any other income from a partnership? Trust and estate partnership Yes
Q3 Did the trust or estate receive any UK property income? Trust and estate UK property Yes
Q4 Did the trust or estate receive any income from foreign companies or savings institutions, offshore funds or trusts abroad, land and property abroad, or make gains on foreign life insurance policies? Is the trust or estate claiming relief for foreign tax paid on foreign income or gains, or relief from UK tax under a Double Taxation Agreement? Trust and estate foreign Yes Yes
Q5 Capital Gains Tax Did the trust or estate dispose of chargeable assets? Answer 'Yes' if the trust or estate disposed of chargeable assets and details of the gains or losses made are required in this return.Read the note for this box in the guide. Answer 'Yes' if you want to make a claim or election for the year Trust and estate capital gains Yes Yes
	Yes	Trust and estate capital gains
Q6 Is the trust claiming to be not resident in the UK, or dual resident in the UK and another country for all or part of the year? Trust and estate non-residence Yes
	Yes	Trust and estate non-residence
Q7 Is the trust claiming total or partial exemption from tax because of its charitable status? Trust and estate charities Yes
	Yes	Trust and estate charities
Q23 Pensions – in the case of an estate, are there any tax charges and/or taxable lump sums? Read the note for this box in the guide. Estate pension charges etc Yes
Q8 Read the notes for this question in the guide. Are you completing this tax return: – for the administration period of a deceased’s estate – as the trustee of one of the following (if yes, also tick the one that applies) – an unauthorised unit trust – a bare trust – as the trustee of an employment related trust – as the trustee of a Heritage Maintenance Fund – as the trustee of an Employer Financed Retirement Benefit Scheme (EFRBS)? If this happened during the return year enter the date the EFRBS first became operative in box 21.9 If you’re a trustee: – can any settlor (or living settlor's spouse or civil partner) benefit from the capital or income? – are you a participator in an underlying non-resident company (a company that would be a close company if it were resident in the UK)? – is the trust liable to Income Tax at the special trust rates (the trust rate of 45% or the dividend trust rate of 39.35%) on any part of the income (for example, you have discretion aboutpaying income to beneficiaries)? – has a valid vulnerable beneficiary election been made? 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 No Yes 8.4.1 8.4.2 X X X X X X X X X
			8.15	X	8.16
			8.17	X	8.18

Step 3 Now fill in any supplementary pages before answering Questions 9 to 22, as directed. Please use blue or black ink to fill in the Trust and Estate Tax Return. Please do not include pence. Round down income and gains. Round up tax credits and tax deductions. Round to the nearest pound.

Step 3 Now fill in any supplementary pages before answering Questions 9 to 22, as directed.

Please use blue or black ink to fill in the Trust and Estate Tax Return. Please do not include pence. Round down income and gains. Round up tax credits and tax deductions. Round to the nearest pound.

SA900 2025

Page 3

INCOME for the year ended 5 April 2025

Q9 Did the trust or estate receive any other income not already If Yes, fill in boxes 9.1 to Yes included on the supplementary pages? 9.26 as appropriate.

If you wish, you may in the following circumstances leave blank some of boxes 9.1 to 9.26:
a) if you’re the trustee of an interest in possession trust (one which is exclusively an interest in possession trust), you may exclude income which has had tax deducted before you received it unless
(i) that income has not been received directly by the beneficiary and there are accrued income scheme losses to set against the interest or you’re claiming losses against general income, or
(ii) its exclusion would make you liable to make a payment on account which would not be due if you included it – see page 15 of the Trust and Estate Tax Calculation Guide concerning payments on account before following this guidance
b) if you’re the personal representative of a deceased person, you may exclude income which has had tax deducted before you received it unless there are accrued income scheme losses to set against the interest. If the reliefs claimed at Question 10A on page 6 exceed untaxed income, you will need to include estate income that has had tax deducted to make sure a repayment can be calculated

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Have you received any taxed income which you are not including in this
Trust and Estate Tax Return because (a) or (b) above apply? Yes
Interest and alternative finance receipts
Taxable amount
● Untaxed UK interest and alternative finance receipts – read the notes in the guide 9.1 £
● Taxed UK interest and alternative finance receipts
–
read the notes in the guide
(do not include Property Amount after tax taken off Tax taken off Gross amount before tax
Income Distributions) 9.2 £ 9.3 £ 9.4 £
Taxable amount
● National Savings & Investments (other than First Option Bonds, Guaranteed Growth Bonds
and Guaranteed Income Bonds) 9.5 £
● National Savings & Investments, First
Option Bonds, Guaranteed Growth Taxable amount
Bonds and Guaranteed Income Bonds 9.6 £
● Other income from UK
savings and investments Amount after tax taken off Tax taken off Gross amount before tax
(except dividends) 9.7 £ 9.8 £ 9.9 £
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SA900 2025

Page 4

INCOME for the year ended 5 April 2025

Dividends

Dividends from UK companies (but excluding Property Income Distributions from UK Real Estate Investment Trusts or Property Authorised Investment Funds)
Dividend distributions from UK authorised unit trusts and open-ended investment companies
Stock dividends from UK companies
Bonus issues of securities and redeemable shares and loans written off

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Total dividend
9.10 £
Total dividend/distribution
9.11 £
Total dividend
9.12 £
Taxable amount
9.13 £
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Gains on UK life insurance policies, life annuities and capital redemption policies

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Amount of gain
9.14 £
Tax treated as paid Amount of gain
9.15 [£] 9.16 £
Amount after tax taken off Tax taken off Gross amount before tax
9.17 £ 9.18 [£] 9.19 £
Losses brought forward Losses used in 2024–25
9.20 [£] 9.21 £
2024–25 losses carried forward
9.22 [£]
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on which no tax is treated as paid
on which tax is treated as paid

Other income

Other income (including Property Income Distributions from UK Real Estate Investment Trusts or Property Authorised Investment Funds)

Deemed income – read the notes in the guide

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Taxable amount
9.23 £ 9.23
Taxable amount
9.24 £
Taxable amount
Box 9.25 not in use 9.26 £
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Accrued Income Scheme profits and deeply discounted securities
Other deemed income etc
Company purchase of its own shares

Box Q9A not in use

Q9B Number of other trust rate trusts

Number of other trusts – read the notes in the guide

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9B.1 1
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SA900 2025

Page 5

OTHER INFORMATION for the year ended 5 April 2025

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If Yes, fill in boxes 10.1A to
Q10A Do you want to claim any reliefs or have you made 10.7A and/or 10.1B to 10.1C as
any annual payments, or patent royalty payments? Yes appropriate. If not applicable,
go to question 11.
Amount of payment
● Personal representatives: interest on loans and payments made under alternative
finance arrangements to pay Inheritance Tax 10.1A [£]
Amount of payment Tax taken off Gross amount
● Trustees: annual payments 10.2A [£] 10.3A [£] 10.4A [£]
Amount of payment Tax taken off Gross amount
● Trustees: patent royalties 10.5A [£] 10.6A [£] 10.7A [£]
Q10B Do you want to claim special Income Tax treatment where a valid If Yes, fill in box 10.1B. If not
vulnerable beneficiary election has effect? Yes applicable, go to question 11.
● Amount of relief claimed 10.1B [£]
Q10C Employee Benefit Trusts – do you want to claim relief for If Yes, fill in box 10.1C. If not
discretionary employment income payments? Yes applicable, go to question 11.
● Amount of relief claimed – read the notes in the guide 10.1C £
Q11 Were any annual payments made out of capital or out of If Yes, fill in boxes 11.1 to 11.3
income not brought into charge to Income Tax? Yes as appropriate. If not applicable,go to question 12.
Amount of payment Tax taken off Gross amount
● Annual payments 11.1 £ 11.2 £ 11.3 £
If you’re a personal representative, go to Question 17. Do not fill in Questions 12 to 16.
If Yes, fill in boxes 12.1 to 12.9
Q12 Have any assets or funds been put into the trust in year 2024–25? Yes as appropriate. If not applicable,
go to question 13.
Settlor's name and address Description of asset
12.1 12.2
Postcode
Value of asset
12.3 £
Settlor's name and address Description of asset
12.4 12.5
Postcode
Value of asset
12.6 £
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SA900 2025

Page 6

OTHER INFORMATION for the year ended 5 April 2025

OTHER INFORMATIONfor the year ended 5 April 2025	OTHER INFORMATIONfor the year ended 5 April 2025	OTHER INFORMATIONfor the year ended 5 April 2025	OTHER INFORMATIONfor the year ended 5 April 2025	OTHER INFORMATIONfor the year ended 5 April 2025	OTHER INFORMATIONfor the year ended 5 April 2025
Value of asset Settlor's name and address Description of asset 12.7 Postcode 12.8 12.9 £ Q12 Continued If you ticked box 8.15 in Question 8, on page 3, do not complete this page – please go to Question 16 on page 9 and carry on filling in the tax return. If you have ticked box 8.16 in Question 8, on page 3, complete Questions 13 to 15A. Otherwise, go to Question 16.
	Value of asset Settlor's name and address Description of asset 12.7 Postcode 12.8 12.9 £
	12.7



			Postcode

				12.9	£
		If you ticked box 8.15 in Question 8, on page 3, do not complete this page – please go to Question 16 on page 9 and carry on filling in the tax return. If you have ticked box 8.16 in Question 8, on page 3, complete Questions 13 to 15A. Otherwise, go to Question 16.
Q13		If Yes, fill in boxes 13.7 to 13.21 below. Otherwise, fill in boxes 13.19 to 13.21 only. Yes Is any part of the trust income not liable to tax at the special trust rates?
		Total of column above 13.21 £ 13.20 £ 13.19 £ 13.18 £ 13.17 £ 13.14 £ 13.13 £ 13.12 £ 13.11 £ 13.8 £ 13.7 £ Boxes 13.1 to 13.6, 13.9, 13.10, 13.15 and 13.16 are not being used Income to beneficiaries whose entitlement is not subject to the trustees' (or any other person's) discretion ●Amount of income chargeable at the dividend ordinary rate ●Trust management expenses applicable to the income in box 13.7 ●Amount of income chargeable at the basic rate ●Trust management expenses applicable to the income in box 13.11 Income allocated to specific purposes ●Amount of income chargeable at the dividend ordinary rate ●Trust management expenses applicable to the income in box 13.13 ●Amount of income chargeable at the basic rate ●Trust management expenses applicable to the income in box 13.17 Trust management expenses ●Total amount of deductible trust management expenses – read the notes in the guide ●Expenses set against income not liable at the special trust rates ●Total income not liable to UK Income Tax and not included elsewhere on this Trust and Estate Tax Return (non-resident trusts only)
Q13A		If Yes, complete box 13A.1. If not applicable, go to question 14. Yes Is this a settlor-interested trust where part of the income is not settlor-interested? Complete box 13A.1 only if you have ticked both boxes 8.12 and 8.16 and part of the trust income, which is liable at the special trust rates, is not settlor-interested.
		13A.1 £ ●Amount of tax pool applicable to income that is not settlor-interested– read the notes in the guide

SA900 2025

Page 7

OTHER INFORMATION for the year ended 5 April 2025

If you ticked box 8.15 in Question 8, on page 3, do not complete this page – please go to Question 16 on page 9 and carry on filling in the tax return. If you have ticked box 8.16 in Question 8, on page 3, complete Questions 13 to 15A. Otherwise, go to Question 16.

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Q14 Have discretionary payments of income been made If Yes, fill in boxes 14.1 to 14.15 as
Yes appropriate. Otherwise, fill in box
to beneficiaries? Trustees of Heritage Maintenance Funds: do not
14.15 only.
complete these boxes for expenditure on heritage property.
Read the notes on this section in the guide before filling in these boxes.
Name of beneficiary Net payment
Tick the box if the
14.1 14.2 £ beneficiary was a
relevant child of the
14.3 14.4 £ settlor and the settlor
was alive when
payment was made.
14.5 14.6 £
14.7 14.8 £
14.9 14.10 [£]
14.11 14.12 [£]
14.13 14.14 [£]
● Amount, if any, of unused tax pool brought forward from last year (enter '0' if appropriate) 14.15 [£]
Q15 Have the trustees made any capital payments to, or for
the benefit of, relevant children of the settlor If Yes, fill in box 15.1. If not
during the settlor's lifetime? Yes applicable, go to question 15A.
Amount paid
● Total capital payments to relevant children 15.1 £
If Yes, fill in boxes 15A.1 to
Q15A Were there capital transactions between the trustees and Yes 15A.12 as appropriate. If not
the settlors? applicable, go to question 16.
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Capital transactions between the trustees and settlors read the notes on this section in the guide and enter the name(s) of the settlor(s) in the 'Additional information' box, box 21.9

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Date Amount Name of company (if appropriate)
15A.1 / / 15A.2 [£] 15A.3
Registered office
15A.4
Postcode
Date Amount Name of company (if appropriate)
15A.5 / / 15A.6 [£] 15A.7
Registered office
15A.8
Postcode
Date Amount Name of company (if appropriate)
15A.9 / / 15A.10 [£] 15A.11
Registered office
15A.12
Postcode
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SA900 2025

Page 8

OTHER INFORMATION for the year ended 5 April 2025

Q16 Has the trust at any time been non-resident or received any capital If Yes, read the notes on this from another trust which is, or at any time has been, non-resident? Yes section in the Trust and Estate Tax Return Guide and, if appropriate, If Yes, have the trustees made any capital payments to, or provided fill in box 16.1. If not applicable, Yes any benefits for, the beneficiaries? go to question 17. ● Total capital payments or value of benefits provided 16.1 £

Total capital payments or value of benefits provided

Please give details of the payments in box 16.1 in the boxes below. If there are insufficient boxes please provide the additional details on a separate sheet.

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Name of beneficiary Name of beneficiary
16.2
Address of beneficiary Address of beneficiary
16.4 16.5
Postcode Postcode
Amount/value of payment/benefit Amount/value of payment/benefit
16.6 £ 16.7 £
Name of beneficiary Name of beneficiary
16.8 16.9
Address of beneficiary Address of beneficiary
16.10 16.11
Postcode Postcode
Amount/value of payment/benefit Amount/value of payment/benefit
16.12 £ 16.13 [£]
Name of beneficiary Name of beneficiary
16.14 16.15
Address of beneficiary Address of beneficiary
16.16 16.17
Postcode Postcode
Amount/value of payment/benefit Amount/value of payment/benefit
16.18 £ 16.19 [£]
16.3
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If you’ve received capital from any other trust which is, or at any time has been, non-resident please provide the following details. Name of trust Date trust set up 16.20 16.21 / / Address of trustee Amount of value received 16.22 16.23 £ Postcode

SA900 2025

Page 9

OTHER INFORMATION for the year ended 5 April 2025

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If Yes, do it now and then fill in
Q17 Do you want to calculate the tax? Yes X boxes 17.1 to 17.10 below.
To get the Trust and Estate Tax Calculation Guide, go to www.gov.uk/taxreturnforms
● Total tax due for 2024–25 before you made any payments on account
(put the amount in brackets if an overpayment) 17.1 £ 0.00
● Tax due for earlier years 17.2 £
● Tick box 17.3 if you’ve calculated tax overpaid for earlier years and
enter the amount in box 17.4 17.3 17.4 £
● Tick box 17.5 if you’re making a claim to reduce your payments on Tick box 17.6 if you do
account. Enter your reduced payment in box 17.7 and say why in not need to make
the 'Additional information' box, box 21.9 17.5 payments on account 17.6 X
● Your first payment on account for 2025–26 (include the pence) 17.7 £
● Tick box 17.8 if you’re claiming a repayment of 2025–26 tax now
and enter the amount in box 17.9 17.8 17.9 £
● Pension charges due – enter the amount from box 27 of the Working Sheet in the Notes
on Estate Pension Charges etc 17.10 [£]
Q18 If the trust or estate has paid too much tax do you want to If Yes, fill in boxes 18.1 to 18.12
Yes as appropriate. If not applicable,
claim a repayment? go to question 19.
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Q18 If the trust or estate has paid too much tax do you want to claim a repayment? (If you do not tick 'Yes', or the tax overpaid is below £10, we’ll use the amount you’re owed to reduce the next tax bill.)

If the tax has been paid by credit or debit card, we will always try to repay back to the card first before making any repayment as requested below.

Should the repayment (or payment) be sent:
to your bank or building society account? 18.1
Tick box 18.1 and fill in boxes 18.3 to 18.7
● to your nominee's bank or building society account? Tick box 18.2 and fill in 18.2
boxes 18.3 to 18.7 and boxes 18.9A to 18.12 as required

If you do not have a bank or building society account, read the notes for this question in the guide, tick box 18.8A 18.8A
● If you would like a cheque to be sent to your nominee, tick box 18.8B and fill in boxes 18.9A to 18.12 as required 18.8B
● If your nominee is your adviser, tick box 18.9A 18.9A

Name of bank or building society 18.3 Name of account holder 18.4 Branch sort code 18.5 Account number 18.6 Building society reference 18.7

Adviser's reference for you (if your nominee is your adviser)

18.9B

I authorise Name of your nominee or adviser 18.10

Address of nominee or adviser

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18.11
Postcode
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to receive on my behalf the amount due

18.12 This authority must be signed by you. A photocopy of your signature will not do. Signature

SA900 2025

Page 10

OTHER INFORMATION for the year ended 5 April 2025

Q19 Please provide a daytime phone number in case we need to contact you with any questions about the information you have provided in this return or in the Trust Register For more information about the Trust Register, go to www.gov.uk/trusts-taxes/registering-a-trust
● Your daytime phone number (including the area code) 19.1
Q20 You have a responsibility to ensure the information you have supplied on the Trust Register is accurate and up to date to the best of your knowledge and belief.

Tick this box if there have been any changes or additions to the people associated with the trust, and you’ve provided the updated details on the Trust Register 20.1 or you’ve confirmed on the Trust Register that there have been no changes to the trust.

These people include trustees, personal representatives, beneficiaries, members of the class of beneficiaries, settlors, protectors, agents or any other natural person exercising effective control over the trust.

Q21 Other information

Date
● If you’re completing this Trust and Estate Tax Return as a personal representative, please enter in box 21.1 the date of death of the deceased. 21.1 / / Date
● If the administration period ceased in the year to 5 April 2025, please enter in box 21.2 21.2 / /
the date of cessation.
● If the administration period ceased in the year to 5 April 2025 and there is a trust created by the deceased’s 21.3
will or the rules of intestacy that apply in England & Wales, please tick box 21.3. Read the notes in the guide.
● If you are a trustee and the trust was terminated in the year to 5 April 2025 please enter Date in box 21.4 the date of termination and, in the 'Additional information' box, box 21.9, the reason for termination. 21.4 / /
● If this Trust and Estate Tax Return contains any figures that are provisional because you do not yet have final figures, please tick box 21.5 and, in the ‘Additional information’ box, box 21.9, 21.5
tell us why you have used provisional amounts and when you expect to give us your final figures.
● If any 2024–25 tax was refunded directly by the HM Revenue and Customs office, or (personal representatives only) by the Jobcentre Plus (in Northern Ireland, the Social Security Agency), Amount please enter the amount in box 21.6. Do not include any refunds of excessive payments on 21.6 £
account or any Gift Aid repayments claimed from HMRC Charities.
Disclosure of tax avoidance schemes

Read the notes about boxes 21.7 and 21.8 in the Trust and Estate Tax Return Guide.

Tax year in which the expected Scheme reference number or promoter reference number advantage arises – year ended 5 April 21.7 21.8

Scheme reference number or promoter reference number

Please do not include any changes of circumstances (for example, name and address) relating to the lead trustee, other trustees, settlors, beneficiaries, class of beneficiaries, protectors, agents or any other natural person exercising effective control over the trust in box 21.9.

SA900 2025

Page 11

OTHER INFORMATION for the year ended 5 April 2025

21.9 Additional information

Q22 Declaration

I have filled in and am sending back to you the following Trust and Estate Tax Return pages:

1 to 12 of this form X Trust and estate UK property Trust and estate non-residence 1 TO 12 OF THIS FORM Trust and estate trade Trust and estate foreign Trust and estate charities Trust and estate partnership Trust and estate capital gains Estate pension charges etc Before you send the completed tax return back you must sign the statement below. If you give false information or conceal any part of trust or estate income or chargeable gains, you may be liable to financial penalties and/or you may be prosecuted. 22.1 The information I have given in this tax return is correct and complete to the best of my knowledge and belief. Signature Date ● Please print your name in box 22.2 ● Enter the capacity in which you’re signing in box 22.3 22.2 22.3

SA900 2025

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