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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Trust income and gains: the charge on trustees - trust tax rates

Income tax

Tax rates for trusts: 2016-2017

Trust rate 45%
   
Dividend trust rate 38.1%
Dividend ordinary rate 7.5%
Basic rate 20%

Tax rates for trusts: 2013-14, 2014-15 and 2015-16

Trust rate 45%
   
Dividend trust rate 37.5%
Dividend ordinary rate 10%
Basic rate 20%

Tax rates for trusts: 2010-11 to 2012-13

Trust rate 50%
   
Dividend trust rate 42.5%
Dividend ordinary rate 10%
Basic rate 20%

Tax rates for trusts: 2008-09 to 2009-10

Trust rate 40%
   
Dividend trust rate 32.5%
Dividend ordinary rate 10%
Basic rate 20%

Tax rates for trusts: 2007-08

Trust rate 40%
   
Dividend trust rate 32.5%
Savings rate 20%
Dividend ordinary rate 10%
Basic rate 22%

Tax rates for trusts: 2004-05 to 2006-07

Rate applicable to trusts 40%
   
Dividend trust rate 32.5%
Lower rate 20%
Dividend ordinary rate 10%
Basic rate 22%

Tax rates for trusts: 2000-01 to 2003-04

Rate applicable to trusts 34%
   
Dividend trust rate 25%
Rate for other savings 20%
Dividend ordinary rate 10%
Basic rate 22%

Tax rates for trusts: 1999-2000

Rate applicable to trusts 34%
   
Dividend trust rate 25%
Lower rate 20%
Dividend ordinary rate 10%
Basic rate 23%

Tax rates for trusts: 1997-98 to 1998-99

Rate applicable to trusts 34%
   
Savings rate 20%
Basic rate 23%

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CGT rates

CG33135 has an outline of CGT rates of tax for trusts. External customers can find this guidance at .