Reporting Income from Trusts and Estates (R185 Form)
If you receive income from a trust or a deceased person's estate, you may receive an R185 form. This document helps you report the income correctly on your Self Assessment tax return.
What Is an R185 Form?
An R185 shows income paid to a beneficiary and any tax already accounted for by the trustees or estate administrators.
What Types of Income Are Covered?
The form may include trust distributions, interest income, dividend income, or income received from a deceased person's estate during the administration period.
Important Update for 2026/2027: Keep in mind that for the 2026/2027 tax year, low-income trusts and estates with total income up to £500 do not have to pay tax or provide an R185, as this income is untaxed in the hands of the beneficiary.
Where Is It Reported?
Trust and estate income is reported on the SA107 supplementary pages of your Self Assessment tax return.
Word of Warning
Receiving an R185 does not automatically mean you owe additional tax. Depending on your personal allowances and marginal tax rate for the 2026/2027 tax year, you may even be entitled to reclaim some of the tax that has already been paid by the trust or estate.
Speak to a qualified tax adviser if you are unsure how your trust or estate income should be reported.