This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: beneficiaries: beneficiary entitled to trust income - form R185 (Trust Income)

In the example in TSEM3766 the entries on the form R185 (Trust Income) given by the trustees to the beneficiary would be:

  net amount tax paid
Box 3 non-savings income £1600.00 £400.00
Box 4 savings income £800.00 £200.00

The beneficiary uses the information on form R185 (Trust Income) to make his or her tax return or to claim repayment.