Guidance

Trusts and settlements -— income treated as the settlor's (Self Assessment helpsheet HS270)income

Find out whetherif income from a trust or settlementsettlement, arisingoccurring or paid to someone elseelse, is treated as the settlor’s income.income (Self Assessment helpsheet HS270).

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20222023 — See all updates

Documents

HS270 Trusts and settlements -— income treated as the settlor's (2022)(2023)

HTML

HS270 Trusts and settlements -— income treated as the settlor's (2021)(2022)

HTML

HS270 Trusts and settlements -— income treated as the settlor's (2020)(2021)

HTML

HS270 Trusts and settlements -— income treated as the settlor's (2019)(2020)

HTML

HS270 Working Sheet

PDF, 275 KB, 1 page

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Details

This guide will help you decide whetherif you’re a settlor who is chargeable on the income arisingoccurring, or paid toto, another person. It includes:

  • discretionary trusts
  • interest in possession trusts
  • shares with restricted rights
  • dividend waivers
Published 4 July 2014
Last updated 6 April 20222023 + show all updates

  1. The helpsheet for tax year 2023 to 2024 has been added, and the version for 2019 has been removed.

  2. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.

  3. HS270 Trusts and settlements - income treated as the settlor's (2021) added.

  4. A new version of the helpsheet has been added for the tax year 2019 to 2020.

  5. The 2018 to 2019 helpsheet has been added.

  6. The 2017 to 2018 helpsheet has been added.

  7. The helpsheet has been added for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  9. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  10. First published.