Original document : https://www.gov.uk/government/publications/trusts-and-settlements-income-treated-as-the-settlors-hs270-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for tax year 2025 has been added. The helpsheets for tax years 2020 and 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-06 00:36:33.560384757 +00:00..2025-04-05 23:23:18.062534893 +00:00

Guidance

Trusts and settlements — income treated as the settlor's income

Find out if income from a trust or settlement, occurring or paid to someone else, is treated as the settlor’s income (Self Assessment helpsheet HS270).

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20242025 — See all updates

Documents

HS270 Trusts and settlements -— income treated as the settlor's (2024)(2025)

HTML

HS270 Trusts and settlements — income treated as the settlor's (2023)(2024)

HTML

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)

HTML

HS270 Working Sheet

PDF, 275802 KB, 1 page

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Details

This guide will help you decide if you’re a settlor who is chargeable on income occurring, or paid to, another person. It includes:

  • discretionary trusts
  • interest in possession trusts
  • shares with restricted rights
  • dividend waivers

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet for tax year 2025 has been added. The helpsheets for tax years 2020 and 2021 have been removed.

2024-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added.

2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for 2019 has been removed.

2022-04-06 00:15
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.