Form: Trusts and Estates: Statement of Income From Trust (R185) (trust Income)

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. Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust. Get emails about this page Documents Statement of income from trust Ref: Ref: R185 (Trust Income) PDF , 341 KB , 4 pages This file may not be suitable for users of assistive technology. Find out how accessible our forms are https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms If you’re a trustee, use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust. If you’re a beneficiary, keep this form safe. You’ll need to refer to it if you send us a tax return or claim a tax repayment. Email HMRC to ask for this form in Welsh (Cymraeg) . The 'Other overseas income and gains' section of the 'Statement of income from trust' form has been updated. A new version of the form has been added for the 2025 to 2026 tax year. The statement of income from trust form has been updated to reflect Low Income Reform for trusts and estates dispositions. A new version of the form has been added for the 2023 to 2024 tax year. A new version of the form has been added for the 2022 to 2023 tax year which includes an update to box 5 — From 6 April 2023 individuals have a Dividend Allowance of £1,000 which means that there’s no tax to pay on the first £1,000 of dividend income. A new version of the form has been added for the 2021 to 2022 tax year which includes an update to box 25 – from 6 April 2020 no residential finance costs are allowable as a deduction for each property business. A new version of the form has been added for the 2020 to 2021 tax year. A new version of the form has been added for the 2019 to 2020 tax year. The form has been updated to reflect legislative changes for the tax year 2019 to 2020 and to provide new guidance for completing boxes 5, 7, and 25. Box 25.1 for unused residential finance costs brought forward from previous years, and box 42 for settlement benefit charge, have also been added. Rates, allowances and duties have been updated for the tax year 2018 to 2019. Get emails about this page Print this page Related content Is this page useful? Maybe Yes this page is useful No this page is not useful Thank you for your feedback Report a problem with this page Help us improve GOV.UK Do not 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 and requires JavaScript ) .

Source: Original reporting via HM Revenue & Customs