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Guidance

Trusts and settlements — income treated as the settlor's income

Find out if income from a trust or settlement, occurring or paid to someone else, is treated as the settlor’s income (Self Assessment helpsheet HS270).

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2026 to 2027 has been added. The helpsheets for tax years 2021 and 2022 have been removed.

  2. The helpsheet for tax year 2025 has been added. The helpsheets for tax years 2020 and 2021 have been removed.

  3. The helpsheet for tax year 2024 to 2025 has been added.

  4. The helpsheet for tax year 2023 to 2024 has been added, and the version for 2019 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.

  6. HS270 Trusts and settlements - income treated as the settlor's (2021) added.

  7. A new version of the helpsheet has been added for the tax year 2019 to 2020.

  8. The 2018 to 2019 helpsheet has been added.

  9. The 2017 to 2018 helpsheet has been added.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

Documents

HS270 Trusts and settlements — income treated as the settlor's (2026)

HTML

HS270 Trusts and settlements — income treated as the settlor's (2025)

HTML

HS270 Trusts and settlements — income treated as the settlor's (2024)

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HS270 Trusts and settlements — income treated as the settlor's (2023)

HTML

HS270 Working Sheet

PDF, 169 KB, 1 page

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Details

This guide will help you decide if you’re a settlor who is chargeable on income occurring, or paid to, another person. It includes:

  • discretionary trusts
  • interest in possession trusts
  • shares with restricted rights
  • dividend waivers

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