Personal tax – guidance

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

Trusts and settlements for settlors.

Documents

HS270 Working Sheet (2015)

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

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

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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.