If you are making a payment of interest, annual payment or annuity, use form R185 to confirm the Income Tax has been deducted from the payment. The person receiving the payments should keep this form. It will be needed if a claim for repayment of tax is made.
R185 (Estate Income) - statement of income from estate
If you are an executor or administrator of an estate, use this form to advise beneficiaries about income from the estate of a deceased person.
R185 (Trust Income) - statement of income from trust
If you are a trustee, use this form to tell beneficiaries about amounts paid or entitlements to income from a trust.