We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This measure prevents trustees and personal representatives of estates having to report small amounts of income tax to HMRC and simplifies how estate beneficiaries are taxed.
Informal systems based on mutual trust often achieve equal or more effective governance than highly regulated operations
This publication provides details of the number of trusts making Self Assessment returns, total tax paid by trusts and total income by type of trust.
Information on structures, roles and support.
Use form UK-REIT DT-Individual to claim repayment of United Kingdom income tax deducted from property income dividends paid by UK Real Estate Investment Trusts.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).