Income tax for trusts and estates

Income tax Dates

MAR 31

Final date for ratio option provisional tax applications.
APR 7

End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
MAY 7

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

All Income tax dates

Trustees of a trust hold money or property for the benefit of its beneficiaries or for law purposes. Estates are a person’s assets after they have died. Both trusts and estates are taxed on the income they generate.

Trusts and estates

The income tax rules for trusts and estates changed from 1 April 2024.