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Posted Thu, 15 Dec 2022 16:19:22 GMT by KOB
Need help! I received for the first time discretionary income (taxed at source at 45%). I would like to claim for a tax refund but need step by step instructions on how to do this. Where on the Self Assessment do I put in these figures. Also I believe I need to put the numbers exactly as per the R185 form. Can someone screenshot how I do this please?! Help is much appreciated
Posted Mon, 19 Dec 2022 15:11:51 GMT by HMRC Admin 2

You cannot use HMRC online filing services and will need to use commercial software or complete a paper return.

Please see the guidance on 'When you cannot file online' here:

File your Self Assessment tax return online

Thank you.
Posted Fri, 06 Jan 2023 16:56:14 GMT by KOB
Sorry that is conflicting information, I am not a trust but received trust income and on the HRMC website it clearly says: If you’re the beneficiary of a bare trust you are responsible for declaring and paying tax on its income. Do this on a Self Assessment tax return. the link then takes you to the online self assessment page. can you please review your information and reply
Posted Thu, 12 Jan 2023 11:01:48 GMT by HMRC Admin 19

If you are submitting a paper Self Assessment tax return, you would enter this information on SA107 and submit along with SA100.

If you wish to complete your personal tax return online, then you will need to purchase some 3rd party software that will allow you to declare your trust income, as well as file online.

Thank you.
Posted Fri, 13 Jan 2023 13:54:19 GMT by KOB
Many thanks. I subsequently spoke to your Help team on the phone who mentioned that following my completion of my self assessment I can submit a R40 form to claim any overpaid tax on the discretionary income. Can you confirm that is appropriate guidance please. Also I assume the self assessment deadline does not apply to R40 and can be submitted after?
Posted Tue, 17 Jan 2023 15:01:07 GMT by HMRC Admin 17

If your discrtionary trust income is over £10000.00, then you are required to declare the income  in a self assessment tax return. 

Discretionaty trust income is declared on a self assessment tax return (SA107). 

If you are submitting the tax return online, you will need to purchase 3rd party commercial software, to allow you declare the trust income. 

Where at tax return is required, you should not submit form R40, to claim a repayment of tax .

Thank you.
Posted Tue, 17 Jan 2023 20:27:59 GMT by KOB
Thank you very much Admin 17, a very clear concise and conclusive response. With that said a few observations: 1) Telephone support is shockingly bad. Having waiting over two hours I was left with incorrect information. More training for the staff is required and/or a follow up call process so that the correct information is obtained from the proper technicians. 2) In all HMRC documentation around discretionary trusts (across your website), makes remarks that the declaration of income as well as applying for a tax rebate can be done online with links that take you to the sign in page of Self Assessment portal. Suggestion: make it very clear that disclosing discretionary income requires the purchase of 3rd party software or the use of a tax consultant to file your records as there is no ambiguity here you simply cannot do it using the HMRC portal! 3) Can the submission of the most simple trust income be available online. It is surprising that two numbers from the R185 form (which incidentally gives advice to receivers of income on how to fill in their SA form - again misleading cannot be added to the Portal. Can this be suggested to your IT/development team to include this?

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