Trusts and estates: statement of trust income chargeable on settlor (R185 (Settlor))

Use form R185 (Settlor) if you're a trustee and need to tell the settlor about income arising from the trust in which they retain an interest.


Statement of trust income chargeable on settlor

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


If you’re the settlor, you’ll need the information the trustee enters on this form to complete a tax return or claim a tax repayment.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014
Last updated 6 April 2018 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2018 to 2019.
  2. Form R185 (Settlor) updated to include new guidance for completing boxes 8, 9, 11 and 12 and references to tax credit claim removed as this no longer exists.
  3. First published.