
## **Trustees’ Annual Report for the period** 

**From Period start date 07/2025       Period end date 30/9/2026** 

## **Charity name: Es’khosini Bambanani Foundation Trust** 

**Charity registration number: 1199583** 11199583 199583 

## **Objectives and Activities** 

||SORP reference||
|---|---|---|
|Summary of the purposes of<br>the charity as set out in its<br>governing document|Para 1.17|The prevention or relief of poverty for the<br>public benefit according to the law of England<br>and Wales in Zimbabwe by providing grants,<br>items, and services to individuals in need<br>and/or charities, or other organisations working<br>to prevent or relieve poverty without distinction<br>of age, sex, race, political, religious, or other<br>opinion. Now, the charity mainly collects<br>clothing items from UK|
|Summary of the main<br>activities in relation to those<br>purposes for the public<br>benefit, in particular, the<br>activities, projects or services<br>identified in the accounts.|Para 1.17 and<br>1.19<br> <br> <br> <br>|Based in Buxton, Derbyshire, that focuses on|
|||the prevention and relief of poverty in|
|||Zimbabwe by providing grants, essential items,|
|||and support services.|
||||
|Statement confirming<br>whether the trustees have<br>had regard to the guidance<br>issued by the Charity<br>Commission on public<br>benefit|Para 1.18|No benefits from the public|



## **Additional information (optional)** 

## You may choose to include further statements where relevant about: 

SORP reference **N/A** Para 1.38 Policy on grant making **N/A** Para 1.38 Policy on social investment including program related investment 



**NONE** Para 1.38 Contribution made by volunteers Other 

## **Achievements and Performance** 

||SORP reference||
|---|---|---|
|Summary of the main<br>achievements of the charity,<br>identifying the difference the<br>charity’s work has made to<br>the circumstances of its<br>beneficiaries and any wider<br>benefits to society as a<br>whole.|Para 1.20|THE PREVENTION OR RELIEF OF POVERTY FOR<br>THE PUBLIC BENEFIT ACCORDING TO THE LAW<br>OF ENGLAND AND WALES IN ZIMBABWE BY<br>PROVIDING GRANTS, ITEMS, AND SERVICES TO<br>INDIVIDUALS IN NEED AND/OR CHARITIES, OR<br>OTHER ORGANISATIONS WORKING TO<br>PREVENT OR RELIEVE POVERTY WITHOUT<br>DISTINCTION OF AGE, SEX, RACE, POLITICAL,<br>RELIGIOUS, OR OTHER OPINION.|



## **Additional information (optional)** 

## You may choose to include further statements where relevant about: 

|<br>Achievements against<br>objectives set|<br>Para 1.41|<br>These past years, since COVID we have<br>not managed to do<br>anything, also after the<br>shipping companies<br>we<br>used in the<br>past<br>never delivered the goods and we lost<br>hope and trust with shipping companies<br>after all its coming from our<br>pockets<br>self-<br>funded financially.|
|---|---|---|
|Performance of fundraising<br>activities against objectives<br>set|Para 1.41|We have achieved these before and we are<br>looking at starting again to support or<br>community her in the UK<br>once<br>we get<br>funding|
|||Once we get the donors, we will be able<br>to|





|Investment performance<br>against objectives|Para 1.41|compare<br>gross funds raised directly against<br>the financial<br>objective<br>specified in our<br>operational budget or campaign plan|
|---|---|---|
|Other|||





## **Financial Review** 

|**Financial Review**|||
|---|---|---|
|Review of the charity’s<br>financial position at the end<br>of the period|Para 1.21|As<br>our<br>charity<br>has not done<br>any<br>charity<br>work and Trustees<br>have<br>financial<br>issues to carry on the charity<br>work in the past<br>years,<br>we have<br>Reviewed<br>ways of carrying on the work in the future|
|Statement explaining the<br>policy for holding reserves<br>stating why they are held|Para 1.22|Our charity has no funds as we self-funded<br>in the past years|
|Amount of reserves held|Para 1.22|N/A|
|Reasons for holding zero<br>reserves|Para 1.22|Our charity chose a no fixed overheads,<br>contractual commitments, or financial<br>liabilities.|
|Details of fund materially in<br>deficit|Para 1.24|N/A|
|Explanation of any<br>uncertainties about the<br>charity continuing as a going<br>concern|Para 1.23|Theres<br>no cashflow for our charity, it<br>worked on self-funded to meet its<br>objectives|



## **Additional information (optional)** 

## You may choose to include further statements where relevant about: 

|<br>The charity’s principal<br>sources of funds (including<br>any fundraising)|<br>Para 1.47|<br>No<br>fundraising<br>now<br>made, no<br>self-<br>funding<br>taken place, we are looking<br>at<br>better ways of getting grants and<br>fundraising in the<br>future|
|---|---|---|
|Investment policy and<br>objectives including any<br>social investment policy<br>adopted|Para 1.46|We are working on improving the way the<br>Charity is going to be able to<br>support<br>the<br>purposes of the charity|
|A description of the principal<br>risks facing the charity|Para 1.46|Economy costs, inflation, and limited<br>funds<br>a<br>s well as c<br>hallenges in securing<br>sustainable public funding|
|Other|||





## **Structure, Governance and Management** 

|Description of charity’s<br>trusts:||Our charity is run solely by the trustee<br>board, who are also the only members.|
|---|---|---|
|Type of governing document<br>(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity<br>constituted?<br>(e.g unincorporated<br>association, CIO)|Para 1.25|CIO|
|Trustee selection methods<br>including details of any<br>constitutional provisions e.g.<br>election to post or name of<br>any person or body entitled<br>to appoint one or more<br>trustees|Para 1.25|We started supporting individual families as<br>a family and this is how we all planned to<br>register the charity.|



## **Additional information (optional)** 

## You may choose to include further statements where relevant about: 

|<br>Policies and procedures<br>adopted for the induction<br>and training of trustees|<br>Para 1.51|<br>We are<br>reading around the policies<br>to<br>assist<br>us to apply for funding to do<br>fundraising|
|---|---|---|
|The charity’s organisational<br>structure and any wider<br>network with which the<br>charity works|Para 1.51|It is governed and run by the trustees|
|Relationship with any<br>related parties|Para 1.51|We are all family and related|
|Other|||



## **Reference and Administrative details** 

|Charity name|ES'KHOSINI BAMBANANI FOUNDATION TRUST|
|---|---|
|Other name the charity uses||
|Registered charity number|1199583|





|Charity’s principal address|15 DALE ROAD BUXTON<br>DERBYSHIRE SK17 6LN||
|---|---|---|
||||





**Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4<br>5<br>6<br>7<br>8<br>9<br>10<br>11<br>12<br>13<br>14<br>15<br>16<br>17<br>18<br>19<br>20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**<br>**year**|**Name of person (or body) entitled**<br>**to appoint trustee (ifany)**|
|---|---|---|---|---|
||Sikhanyisiwe<br>Mycock||||
||Kevin Mycock||||
||Nkosana Ncube||||
||Sakhile Cragg||||
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## – Corporate trustees names of the directors at the date the report was approved 

**Director name** 

Name of trustees holding title to property belonging to the charity 

|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
|**Sikhanyisiwe Mycock**|||
|**Sakhile Cragg**|||
|**N**kosanaNcube|||
||||
||||
||||





## **Funds held as custodian trustees on behalf of others** 

|Description of the assets<br>held in this capacity|N/A|
|---|---|
|Name and objects of the<br>charity on whose behalf the<br>assets are held and how this<br>fall within the custodian<br>charity’s objects|All members<br>work together, but no assets held as the<br>charity functions on self-fund bases.|
|Details of arrangements for<br>safe custody and<br>segregation of such assets<br>from the charity’s own<br>assets|N/A|



## **Additional information (optional)** 

## **Names and addresses of advisers (Optional information)** 

|**Type of**<br>**adviser**|**Name**<br>**Address**|**Name**<br>**Address**|
|---|---|---|
||N/A||
||||
||||
||||



## **Name of chief executive or names of senior staff members (Optional information)** 

## **Exemptions from disclosure** 

Reason for non-disclosure of key personnel details 

## **Other optional information** 



## **Declarations** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 

**Signature(s)** S.Mycock **Full name(s)** Sikhanyisiwe Mycock 

**Position (eg Secretary, Chair, etc)** 

**Date** 06/8/2026 



**Trust and Estate Tax Return 2026** 

Tax year 6 April 2025 to 5 April 2026 (2025–26) 


## Tax reference 

## Issue address 

Date 29/8/2026 

15 Dale Road Buxton Derbyshire Sk17 6LN 

HM Revenue and Customs 

Phone 07851052560 

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 2025 to 5 April 2026. 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 2026 if you want us to calculate the trust’s or estate’s tax or if you file a paper tax return 

- 31 January 2027 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 to www.gov.uk/self-assessment-tax-return-forms Do not use a search website to find HMRC services online. 

If this return has been issued to you after 31 July 2026, then you must make sure that you fill it in and return it by the later of: 

- the relevant dates above 

- 3 months after the date of issue 

## For Reference 

Make sure your payment of any tax the trust or estate owes reaches us by 31 January 2027. 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 2026, we’ll work out the tax for you and let you know if there is tax to pay by 31 January 2027. 

However, if you file later than 31 October 2026 or 3 months after the date this notice was given, search Trust and Estate tax calculation guide at www.gov.uk/self-assessment-tax-return-forms 

## **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/self-assessment-tax-return-forms 

SA900 2026 

HMRC 12/25 

Page 1 



Income and capital gains 

Read the notes in the Trust and Estate Tax Return guide 

**Step 1** 

Tick if this applies 

You may not have to answer all the questions in this tax return. 

- **1)** If you’re the trustee of a bare trust (except an unauthorised unit trust), that is, one in which the beneficiaries have an immediate and absolute title to both capital and income, you can go straight to Question 17 on page 10. Do not tick the box if you choose to complete the return. 

- **2)** If you’re the personal representative of a deceased person and completing this tax return for a 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, 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 ● all trust income is received directly by the beneficiaries 

   - all the income arose in the UK and has had tax deducted before you received it ●  part of the income is received directly by the beneficiaries and the part that is not received directly by the beneficiaries 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, 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 

   - 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/self-assessment-tax-return-forms to download any supplementary pages that you need for the Trust and Estate Tax Return. 

SA900 2026 

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Income and capital gains  continued 


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


## **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 2026 

Page 3 



Income 

**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 

   - (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 


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


SA900 2026 

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Income  continued 


**----- Start of picture text -----**<br>
Dividends<br>Dividends from UK companies (but<br>excluding Property Income Distributions  Total dividend<br>from UK Real Estate Investment Trusts or<br>9.10 £<br>Property Authorised Investment Funds)<br>Total dividend/distribution<br>Dividend distributions from UK authorised unit trusts<br>and open-ended investment companies 9.11 £<br>Total dividend<br>9.12 £<br>Stock dividends from UK companies<br>Taxable amount<br>Bonus issues of securities and redeemable<br>shares and loans written off 9.13 £<br>Gains on UK life insurance policies, life annuities and capital redemption policies<br>Amount of gain<br>On which no tax is treated as paid 9.14 £<br>Tax treated as paid Amount of gain<br>On which tax is treated as paid 9.15 [£] 9.16 £<br>Other income<br>Other income (including Property<br>Income Distributions from UK Real  Amount after tax taken off Tax taken off Gross amount before tax<br>Estate Investment Trusts or Property  9.17 £ 9.18 [£] 9.19 £<br>Authorised Investment Funds)<br>Losses brought forward Losses used in 2025–26<br>9.20 [£] 9.21 £<br>2025–26 losses carried forward<br>9.22 [£]<br>Deemed income<br>Read the notes in the guide Taxable amount<br>Accrued Income Scheme profits and deeply discounted securities 9.23 £<br>Taxable amount<br>Other deemed income etc  9.24 £<br>Taxable amount<br>Company purchase of its own shares Box 9.25 is not in use 9.26 £<br>Box Q9A is not in use<br>Q9B Number of other trust rate trusts<br>9B.1<br>Number of other trusts – read the notes on Q9B Trust tax free amount in the guide<br>**----- End of picture text -----**<br>


SA900 2026 

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Other information 


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If Yes, fill in boxes 10.1A to<br>Q10A  Do you want to claim any reliefs or have you made   10.7A and/or 10.1B to 10.1C as<br>any annual payments, or patent royalty payments? Yes appropriate. If not applicable,<br>go to question 11.<br>Amount of payment<br> Personal representatives: interest on loans and payments made under alternative<br>finance arrangements to pay Inheritance Tax 10.1A [£]<br>Amount of payment Tax taken off Gross amount<br>10.2A [£] 10.3A [£] 10.4A [£]<br>Trustees: annual payments<br>Amount of payment Tax taken off Gross amount<br>10.5A [£] 10.6A [£] 10.7A [£]<br>Trustees: patent royalties<br>Q10B  Do you want to claim special Income Tax treatment where a valid   If Yes, fill in box 10.1B. If not<br>Yes<br>vulnerable beneficiary election has effect? applicable, go to question 11.<br>Amount of relief claimed 10.1B [£]<br>Q10C  Employee Benefit Trusts – do you want to claim relief for   If Yes, fill in box 10.1C. If not<br>discretionary employment income payments? Yes applicable, go to question 11.<br>10.1C £<br>Amount of relief claimed – read the notes in the guide<br>If Yes, fill in boxes 11.1 to 11.3<br>Q11   Were any annual payments made out of capital or out of   Yes as appropriate. If not<br>income not brought into charge to Income Tax? applicable, go to question 12.<br>Amount of payment Tax taken off Gross amount<br>11.1 £ 11.2 [£] 11.3 £<br>Annual payments<br>If you’re a personal representative, go to Question 17. Do not fill in Questions 12 to 16.<br>If Yes, fill in boxes 12.1 to<br>Q12   Have any assets or funds been put into the trust in year 2025–26? Yes 12.9 as appropriate. If not applicable, go to question 13.<br>Settlor’s name and address   Description of asset<br>12.1 12.2<br>Postcode<br>Value of asset<br>12.3 £<br>Settlor’s name and address   Description of asset<br>12.4 12.5<br>Postcode<br>Value of asset<br>12.6 £<br>**----- End of picture text -----**<br>


SA900 2026 

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Other information  continued 


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Q12 Continued<br>Settlor’s name and address   Description of asset<br>12.7 12.8<br>Postcode<br>Value of asset<br>12.9 £<br>**----- End of picture text -----**<br>


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. 


**----- Start of picture text -----**<br>
If Yes, fill in boxes 13.7 to 13.21<br>Q13  Is any part of the trust income not chargeable to tax  Yes below. Otherwise, fill in<br>at the special trust rates? boxes 13.19 to 13.21 only.<br>Boxes 13.1 to 13.6, 13.9, 13.10, 13.15 and 13.16 are not in use<br>Income to beneficiaries whose entitlement is not subject to the trustees’ (or any other person’s) discretion<br>Amount of income chargeable at the dividend ordinary rate 13.7 £<br>13.8 £<br>Trust management expenses applicable to the income in box 13.7<br>13.11 [£]<br>Amount of income chargeable at the basic rate<br>Trust management expenses applicable to the income in box 13.11 13.12 [£]<br>Income allocated to specific purposes<br>13.13 [£]<br>Amount of income chargeable at the dividend ordinary rate<br>13.14 [£]<br>Trust management expenses applicable to the income in box 13.13<br>Amount of income chargeable at the basic rate 13.17 [£]<br>Trust management expenses applicable to the income in box 13.17 13.18 [£]<br>Trust management expenses<br>Total amount of deductible trust management expenses<br>13.19 [£]<br>– read the notes in the guide<br>Total of column above<br>13.20 [£]<br>Expenses set against income not chargeable at the special trust rates<br>Total income not chargeable to UK Income Tax and not included<br>elsewhere on this Trust and Estate Tax Return (non-resident trusts only) 13.21 [£]<br>Q13A  Is this a settlor-interested trust where part of the  If Yes, fill in box 13A.1. If not<br>income is not settlor-interested? Yes applicable, go to question 14.<br> Complete box 13A.1 only if you have ticked both boxes 8.12 and 8.16 and part<br>of the trust income, which is chargeable at the special trust rates, is not settlor-interested.<br> Amount of tax pool applicable to income that is not<br>settlor-interested – read the notes in the guide 13A.1 [£]<br>**----- End of picture text -----**<br>


SA900 2026 

Page 7 



## Other information  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. 

## **Q14  Have discretionary payments of income been made** 


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


## **Capital transactions between the trustees and settlors** 

Read the notes on this section in the guide and enter the names of the settlors in the ‘Additional information’ box, box 21.9. 


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Date Amount Name of company (if appropriate)<br>15A.1 / / 15A.2 [£] 15A.3<br>Registered office<br>15A.4<br>Postcode<br>Date Amount Name of company (if appropriate)<br>15A.5 / / 15A.6 [£] 15A.7<br>Registered office<br>15A.8<br>Postcode<br>Date Amount Name of company (if appropriate)<br>15A.9 / / 15A.10 [£] 15A.11<br>Registered office<br>15A.12<br>Postcode<br>**----- End of picture text -----**<br>


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Other information  continued 


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Q16  Has the trust at any time been non-resident or received any capital   Yes If Yes, read the notes on<br>from another trust which is, or at any time has been, non-resident? this section in the Trust and<br>Estate Tax Return guide and, if<br> If Yes, have the trustees made any capital payments to, or provided  appropriate, fill in box 16.1. If not<br>any benefits for, the beneficiaries? Yes applicable, go to question 17.<br>Total capital payments or value of benefits provided 16.1 £<br> Please give details of the payments in box 16.1 in the boxes below. If there are insufficient boxes please provide<br>the additional details on a separate sheet.<br>Name of beneficiary Name of beneficiary<br>16.2<br>Address of beneficiary Address of beneficiary<br>16.4 16.5<br>Postcode Postcode<br>Amount/value of payment/benefit Amount/value of payment/benefit<br>16.6 £ 16.7 £<br>Name of beneficiary Name of beneficiary<br>16.8 16.9<br>Address of beneficiary Address of beneficiary<br>16.10 16.11<br>Postcode Postcode<br>Amount/value of payment/benefit Amount/value of payment/benefit<br>16.12 £ 16.13 [£]<br>Name of beneficiary Name of beneficiary<br>16.14 16.15<br>Address of beneficiary Address of beneficiary<br>16.16 16.17<br>Postcode Postcode<br>Amount/value of payment/benefit Amount/value of payment/benefit<br>16.18 £ 16.19 [£]<br>16.3<br>**----- End of picture text -----**<br>


If you’ve received capital from any other trust which is, or at any time has been, non-resident please provide the following details. 


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Name of trust Date trust set up<br>16.20 16.21 / /<br>Address of trustee Amount of value received<br>16.22 16.23 £<br>Postcode<br>**----- End of picture text -----**<br>


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If Yes, do it now and then fill in<br>Q17 Do you want to calculate the tax? Yes boxes 17.1 to 17.10 below.<br> To get the Trust and Estate tax calculation guide, go to<br>www.gov.uk/self-assessment-tax-return-forms<br> Total tax due for 2025–26 before you made any payments on account<br>17.1 £<br>(put the amount in brackets if an overpayment)<br>17.2 £<br>Tax due for earlier years<br> Tick box 17.3 if you’ve calculated tax overpaid for earlier years and<br>enter the amount in box 17.4 17.3 17.4 £<br> Tick box 17.5 if you’re making a claim to reduce your payments on  Tick box 17.6 if you do<br>account. Enter your reduced payment in box 17.7 and say why in  not need to make<br>the ‘Additional information’ box, box 21.9 17.5 payments on account 17.6<br>17.7 £<br>Your first payment on account for 2026–27 (include the pence)<br>Tick box 17.8 if you’re claiming a repayment of 2026–27 tax now<br>17.8 17.9 £<br>and enter the amount in box 17.9<br> Pension charges due – enter the amount from box 27 of the Working Sheet in the<br>17.10 [£]<br>notes on Estate Pension Charges etc<br>Q18  If the trust or estate has paid too much tax do you want to   If Yes, fill in boxes 18.1 to<br>Yes 18.12 as appropriate. If not<br>claim a repayment? applicable, go to question 19.<br>**----- End of picture text -----**<br>


(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 **or** to your nominee’s bank or building society account? Tick box 18.2 and fill in boxes 18.3 to 18.7 and boxes 18.9A **18.2** 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, **18.8A** tick box 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) 


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18.9B<br>I authorise<br>Name of your nominee or adviser<br>18.10<br>Address of nominee or adviser<br>18.11<br>Postcode<br>to receive on my behalf the amount due<br>18.12 This authority must be signed by you. A photocopy of your<br>signature will not do.<br>Signature<br>**----- End of picture text -----**<br>


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Other information  continued 


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Q19  Please provide a daytime phone number in case we need to contact you with any questions about the<br>information you have provided in this return or in the Trust Register<br>For more information about the Trust Register, go to www.gov.uk/trusts-taxes/registering-a-trust<br>Your daytime phone number (including the area code) 19.1<br>Q20 You have a responsibility to make sure the information you have supplied on the<br>Trust Register is accurate and up to date to the best of your knowledge and belief<br> Tick this box if there have been any changes or additions to the people associated<br>with the trust, and you’ve provided the updated details on the Trust Register<br>or you’ve confirmed on the Trust Register that there have been no changes to the trust  20.1<br> These people include trustees, personal representatives, beneficiaries, members of the class of beneficiaries,<br>settlors, protectors, agents or any other natural person exercising effective control over the trust.<br>**----- End of picture text -----**<br>


## **Q21 Other information** 


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Date<br>If you’re completing this Trust and Estate Tax Return as a personal representative,<br>please enter in box 21.1 the date of death of the deceased 21.1 / /<br>Date<br>If the administration period ceased in the year to 5 April 2026, please enter in box 21.2<br>the date of cessation  21.2 / /<br>If the administration period ceased in the year to 5 April 2026 and there is a trust created by the deceased’s<br>21.3<br>will or the rules of intestacy that apply in England and Wales, please tick box 21.3. Read the notes in the guide<br>If you are a trustee and the trust was terminated in the year to 5 April 2026 please enter Date<br>in box 21.4 the date of termination and, in the ‘Additional information’ box, box 21.9,<br>the reason for termination 21.4 / /<br>If this Trust and Estate Tax Return contains any figures that are provisional because you do not<br>yet have final figures, please tick box 21.5 and, in the ‘Additional information’ box, box 21.9,<br>21.5<br>tell us why you have used provisional amounts and when you expect to give us your final figures<br>If any 2025–26 tax was refunded directly by the HM Revenue and Customs office, or<br>(personal representatives only) by the Jobcentre Plus (in Northern Ireland, the Social  Amount<br>Security Agency), please enter the amount in box 21.6. Do not include any refunds of<br>21.6 £<br>excessive payments on account or any Gift Aid repayments claimed from HMRC Charities<br>**----- End of picture text -----**<br>


## **Disclosure of tax avoidance schemes** 

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


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Tax year in which the expected<br>Scheme reference number or promoter reference number   advantage arises – year ended 5 April<br>21.7 21.8<br>Please do not include any changes of circumstances (for example, name and address) relating to the lead trustee,<br>other trustees, settlors, beneficiaries, class of beneficiaries, protectors, agents or any other natural person exercising<br>effective control over the trust in box 21.9.<br>**----- End of picture text -----**<br>


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Other information  continued 


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21.9<br>**----- End of picture text -----**<br>


Additional information 

Es'khosini Bambanani Foundation Trust, 

## **Q22  Declaration** 

I have filled in and I’m sending back to you the following Trust and Estate Tax Return pages: **1 to 12 of this form Trust and estate UK property Trust and estate non-residence 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.<br>Signature<br>Date|The information I have given in this tax return is correct and complete to the best of my knowledge and belief.<br>Signature<br>Date|The information I have given in this tax return is correct and complete to the best of my knowledge and belief.<br>Signature<br>Date|The information I have given in this tax return is correct and complete to the best of my knowledge and belief.<br>Signature<br>Date|
|---|---|---|---|---|
|Please print your name in box 22.2<br>Enter the capacity in which you’re signing in box 22.3|||||
|**22.2**|||**22.3**||



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