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.

Documents

HS270 Working Sheet (2015)

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

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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 3 May 2017 + show all updates
  1. The helpsheet has been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.