Form

Trusts and estates: statement of trust income chargeable on settlor (R185 (Settlor))

Use form R185 (Settlor) if you're a trustee and need to tell the settlor about income arising from the trust in which they retain an interest.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
6 August 2024 — See all updates

Documents

Statement of trust income chargeable on settlor

PDF, 300 KB, 4 pages

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Details

If you’re the settlor, you’ll need the information the trustee enters on this form to complete a tax return or claim a tax repayment.

Email HMRC to ask for this form in Welsh (Cymraeg).

Updates to this page

Published 4 April 2014
Last updated 6 August 2024 + show all updates

  1. The statement of trust income chargeable on settlor form has been updated to reflect Low Income Reform for Trusts and Estates dispositions.

  2. A new version of the form has been added for the 2023 to 2024 tax year.

  3. A new version of the form has been added for the 2022 to 2023 tax year.

  4. A new version of the form has been added for the 2021 to 2022 tax year which includes updates to boxes 16, and 25 – from 6 April 2020 no residential finance costs are allowable as a deduction for each property business.

  5. A new version of the form has been added for the 2020 to 2021 tax year.

  6. A new version of the form has been added for the 2019 to 2020 tax year.

  7. Form R185 (Settlor) has been updated to reflect legislative changes for the tax year 2019 to 2020 and to provide new guidance for completing boxes 7, 9, 10, 12, 16, 25, 25.1 and 42.

  8. Rates, allowances and duties have been updated for the tax year 2018 to 2019.

  9. Form R185 (Settlor) updated to include new guidance for completing boxes 8, 9, 11 and 12 and references to tax credit claim removed as this no longer exists.

  10. First published.

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