RO instructions: R185(Estate Income) or other voucher: trust income paid to adult
When forms R185(Estate Income) or other vouchers show trust income
- if the claim is for 1968-69 or earlier years under Section 228 ITA1952 see RM5500 onwards
- if the taxpayer was under 18 years old for the year or period on the voucher see RM4162
- for all other trust income follow the table below.
|TRUSTEE (as shown on voucher)||ACTION|
|The Public Trustee or listed at TM\APP3||Accept the details shown on the voucher without further enquiry.|
|Any other Trustee||When repayment is claimed on the trust income for the first time|
Send the voucher with a form R51 to the Trust District.
If the amount of the trust income on which repayment is claimed has increased by more than £500 since the last time you asked the Trust District to confirm the voucher
|Send the voucher to the Trust District with a form R51.|