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Trusts and estates: statement of income from trust (R185) (trust income)

Use form R185 (trust income) to tell beneficiaries about amounts paid or entitlements to income from a trust.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
21 August 2026
Show all updates

  1. The 'Other overseas income and gains' section of the 'Statement of income from trust' form has been updated.

  2. A new version of the form has been added for the 2025 to 2026 tax year.

  3. The statement of income from trust form has been updated to reflect Low Income Reform for trusts and estates dispositions.

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

  5. 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.

  6. 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.

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

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

  9. 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.

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

  11. Yearly changes.

  12. First published.

Documents

Statement of income from trust

Ref: Ref: R185 (Trust Income)

PDF, 341 KB, 4 pages

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Details

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).

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