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 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
- HMRC calculators and tools
- Trusts and Inheritance Tax
- Non-resident trusts
- Trusts and Capital Gains: work out your tax
- Find out about taxable items, tax pools and deductions for trusts and Income Tax
Policy papers and consultations
- The taxation of trusts: a review
- 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)