You may need to fill in the SA904 Trust and Estate Foreign form if at any time during the tax year the trust or estate received foreign income:
- Income from foreign companies or savings institutions, or
- Income from offshore funds or trusts abroad, or
- Income from land and property abroad, or
- Foreign life insurance policy, life annuity, or capital redemption policy gains.
Or if you want to claim relief for foreign tax on foreign income or gains.
Trust and Estate Foreign form SA904 can be activated within the software if you have ticked the 'Yes' box in Q4 of Step 2 of the SA900 Trust and Estate Tax Return.
HMRC guidance notes on SA904 provide further information in assisting you with the completion of foreign income form.
