Trusts and taxes
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
Inheritance Tax: Inheritance Tax account (IHT100)
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.
Trusts and estates: certificate of deduction of Income Tax (R185)
Use form R185 to confirm Income Tax has been deducted from the payment of interest, annual payment or annuity.
Trusts and estates: statement of income from trust (R185) (trust income)
Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.
Tell beneficiaries about income from the estate of a deceased person
Use form R185 (Estate Income) to advise beneficiaries about income from the estate of someone who has died.
Guidance and regulation
- Trusts and Capital Gains: work out your tax
- Find out about taxable items, tax pools and deductions for trusts and Income Tax
Policy and engagement
- Pensions Tax registration
- Inheritance Tax: simplifying charges on trusts and new rules to target avoidance through the use of multiple trusts July 2015
- Statement of Practice 4 (1994)