Trusts
Services
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A trust is a way of managing assets (money, investments, land or buildings) for people - types of trust, how they are taxed, where to get help.
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Use form IHT100 and supplementary pages D31 to D40 to tell HMRC about chargeable events when Inheritance Tax is payable on a trust or gift.
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Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.
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Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.
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Use supplementary pages SA107 to record income you received from a trust, settlement or deceased person's estate on your SA100 tax return.
