Trust income and gains: enquiry into income from a trust - how to check entitlement from a non-discretionary trust
If you have doubts about the validity of the form R185 (Trust Income) or the amounts shown, and you know that your beneficiary is entitled to:
- all the income, or
- a certain part of it
you can ask the relevant Trust & Estates Office (TSEM1415) if they can verify the amounts shown on the R185 (Trust Income) from their file. Form R185 (Trust Income) shows the trustees’ name and the tax reference of the trust. However, the Trusts & Estates office often will not be able to supply the information.
‘I have an open enquiry into my taxpayer’s [return/repayment claim]. My beneficiary [name] states s/he was entitled to income from your trust on [date] as follows:
[Source of income Gross amount £ year]
Can you please confirm this from your file?’