Guidance

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

Use this guide to help you decide whether you’re a settlor.

Published 4 July 2014
Last updated 6 April 2018 — see all updates
From:
HM Revenue & Customs

Documents

HS270 Trusts and settlements - income treated as the settlor's (2018)

HTML

HS270 Trusts and settlements - income treated as the settlor's (2017)

HTML

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

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.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.

Related content