TSEM4415 - Settlements legislation: capital sums paid to settlor: Tax Return

The Trust and Estate Tax Return asks for details of capital transactions between trustees and settlors. This is at Question 15A, boxes 15A.1 to 15A.12. There is additional guidance in the Trust and Estate Tax Return Guide and Helpsheet 270 .

If there are any entries in the relevant boxes in the Trust and Estate Return, internal users should submit the case to Trusts Technical unless all the income of the trust is already treated as that of the settlor.