Trust (including income from Estates)

Key requirements

Start by identifying taxable income generated by estate or trust assets and whether administration has ended. The linked guidance covers five-year records, Form T, separate estate and trust calculations and notifications to beneficiaries. After an assessment, use the payment, objection and refund guidance rather than assuming the return closes the matter. Estate income tax is distinct from the former estate duty: abolition of duty for recent deaths does not exempt rent or other taxable income earned after death. Follow the relevant detailed page for resident and non-resident beneficiaries and keep enough funds for later assessments.