An R185 is the HMRC statement that tells a beneficiary how much income they've received from an estate or a trust and how much tax has already been paid on it. Executors and administrators use R185 (Estate Income); trustees use R185 (Trust Income). If you're the beneficiary you keep it rather than sending it in, and copy its figures into the SA107 pages of your tax return or an R40 repayment claim.
Everything below comes from HMRC's R185 (Estate Income) form for 2026 to 2027, the R185 (Trust Income) form and GOV.UK's R185 pages, as of October 2026.
Which R185 have you got?
| Version | Who completes it | What it's for |
|---|---|---|
| R185 (Estate Income) | Executors or administrators | Income from the residue of a deceased person's estate |
| R185 (Trust Income) | Trustees | Amounts paid, or income entitlements, from a trust |
| R185 (Settlor) | Trustees | Trust income taxed on the settlor |
| R185 certificate of deduction | Anyone paying interest, an annual payment or an annuity | Confirms Income Tax was deducted from the payment |
HMRC also publishes versions for trustee notification of tax deducted on lump sum death benefits and for pension scheme administrators. They all share the idea: a record of income paid and tax already taken, so the person receiving it isn't taxed twice.
How estate income is worked out
The estate form covers income from the residue, which is what's left after debts, legacies and taxes are paid. A 'sum' paid to a beneficiary includes cash, assets transferred or appropriated, and debts set off or released. Where the administration runs for more than a year, the form sets out two steps:
- Add the beneficiary's net share of residue income for the tax year to any net amount brought forward.
- Compare that with the sum paid in the year. If the payment is equal or higher, the step 1 figure is the beneficiary's income. If it's lower, their income is the sum paid, and the rest carries forward to the next year.
In the final tax year of the administration, the beneficiary's share is treated as fully paid, so anything carried forward lands then. That's the insight people miss: you can be taxed on estate income in a year you received very little, simply because the administration ended.
Income that doesn't appear on it
If the personal representatives paid no Income Tax on income because it fell within the £500 tax-free limit, for any year from 6 April 2024, that income isn't taxable for the beneficiary either and shouldn't be on the form, as of October 2026.
The dividend boxes
| Box | Dividends due and payable | Rate the estate paid |
|---|---|---|
| 18 | On or after 6 April 2026 | 10.75% |
| 18.1 | 6 April 2022 to 5 April 2026 | 8.75% |
| 18.2 | Before 6 April 2022 | 7.5% |
Your own position on dividends depends on your total income and the dividend allowance, so the rate the estate paid isn't necessarily your final bill.
For executors and administrators
Personal representatives complete the relevant boxes on pages 2 and 3 and give the form to the beneficiary. The estate version applies for each year of the administration in which a sum is paid to that beneficiary, and for the year the administration finishes. Income from a UK estate only goes in boxes 16 to 19; foreign estate income has its own box 22, with box 23 for relief on UK tax already accounted for. HMRC will send the form in Welsh if you email to ask.
What a beneficiary does with it
Keep it with your tax papers. The trust form says not to send it to HMRC unless HMRC asks. Then use it one of two ways:
- Tax return: the R185 box numbers match the SA107 'Trusts etc' pages, so you copy the after-tax amounts across. The SA107 sits alongside the main SA100 return.
- Repayment claim: if you don't file a return and too much tax was taken, the estate form maps its boxes to the R40: box 16 to R40 boxes 4.4 and 4.5, box 17 to 4.6 and 4.7, boxes 18 to 18.2 to 4.9 and 4.10, and box 19 to 7.1 to 7.3.
Some tax shown is described as non-repayable or non-payable, and HMRC says that tax can't be repaid.
Trust income: a few extra rules
Trust income taxed on the settlor belongs on R185 (Settlor), not the trust income form. Discretionary payments to someone other than the settlor are taxed under special rules and do go on the trust income form, unless they're paid to the settlor's minor child. If you get residential property income from a non-discretionary trust, you can claim a tax reduction using a working sheet from the trustees, but not if you're claiming the property income allowance.
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My verdict
If an R185 arrives, don't file it and forget it. Check which version you've got, match the boxes to your SA107 or R40, and look out for the final year of an estate, when income carried forward can all count at once. If you file a return, the Self Assessment deadline still applies to that income.
Frequently asked questions
What is an R185 form?
It's a statement from executors, administrators or trustees showing a beneficiary the income they've received from an estate or trust and the tax already paid on it.
Do I send my R185 to HMRC?
No. Keep it with your records. The trust income form says not to send it unless HMRC asks.
Where do R185 figures go on a tax return?
The R185 box numbers match the SA107 'Trusts etc' supplementary pages, so you copy the after-tax amounts across.
Can I use an R185 to claim tax back?
Yes. If you don't file a return, the form tells you which R40 boxes to copy each figure to. Tax described as non-repayable can't be repaid.
What dividend rate applies on the 2026 to 2027 R185?
Box 18 covers dividends due on or after 6 April 2026 taxed at 10.75%; box 18.1 covers 6 April 2022 to 5 April 2026 at 8.75%.
What counts as a sum paid on an estate R185?
Cash, assets transferred or appropriated to the beneficiary, and debts set off or released all count as a sum.
Is income under the £500 tax-free limit shown on an R185?
No. For years from 6 April 2024, income the personal representatives paid no tax on because of the £500 limit isn't taxable for the beneficiary and isn't included, as of October 2026.
