How to obtain and complete Form T

Key requirements

A new estate or trust first obtains a tax reference number through the prescribed information process. The return is required even if no notification arrives. The source provides the YA 2026 online route and an alternative Excel form with instructions; physical forms are no longer issued. Declare the estate’s whole taxable income in the representative capacity, while a beneficiary’s own share belongs in the personal return where applicable. A final distribution does not remove the return for income earned up to cessation. Use the correct estate/trust identifier, taking account of the 2026 number transition.