Trusts and settlements - income treated as the settlor's (Self Assessment helpsheet HS270)
Find out whether income from a trust or settlement arising or paid to someone else is treated as the settlor’s income.
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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
- dividend waivers
Last updated 6 April 2022 + show all updates
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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.
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HS270 Trusts and settlements - income treated as the settlor's (2021) added.
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A new version of the helpsheet has been added for the tax year 2019 to 2020.
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The 2018 to 2019 helpsheet has been added.
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The 2017 to 2018 helpsheet has been added.
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The helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.