Personal tax – guidance

Trusts and settlements - income treated as the settlor's: HS270 Self Assessment helpsheet

Trusts and settlements for settlors.

Documents

HS270 Trusts and settlements - income treated as the settlor's (2016)

HTML

HS270 Trusts and settlements - income treated as the settlor's (2015)

HTML

HS270 Working Sheet (2015)

PDF, 275KB, 1 page

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HS270 Trusts and settlements - income treated as the settlor's (2014)

Ref: HS270 PDF, 355KB, 12 pages

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HS270 Trusts and settlements - income treated as the settlor's (2013)

PDF, 88.5KB, 12 pages

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Detail

This guide will help you decide whether you’re a settlor who is chargeable on the income arising or paid to another person. It includes discretionary trusts, interest in possession trusts, shares with restricted rights and dividend waivers.

• Published: 4 July 2014
• Updated: 6 April 2016

+ full page history

• 6 April 2016 12:30am: Rates, allowances and duties have been updated for the tax year 2016 to 2017.
• 17 April 2015 3:30pm: Rates, allowances and duties have been updated for the tax year 2015 to 2016.
• 4 July 2014 12:00am: First published.

• From: HM Revenue & Customs
• Part of: Self Assessment forms and helpsheets: trusts and estates