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Guidance
Trusts and settlements - income treated as the settlor's: HS270 Self Assessment helpsheet
- From:
- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: trusts and estates and Self Assessment
- Published:
- 4 July 2014
- Last updated:
- 3 May 2017, see all updates
Use this guide to help you decide whether you’re a settlor.
Documents
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
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 different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Details
This information 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.
Document information
Published: 4 July 2014
Updated: 3 May 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.