Interest in Possession Trust - Tax Liability <£100

Hi there - I've trawled the manuals but can't find a definitive answer so hope you can help. Situation: An IIP Trust's income is solely from interest on savings. The resulting tax liability for the year is less than £100 for 2022/2023. We've assumed this comes under the current temporary arrangement where a tax return does not need to be submitted and tax does not need to be paid by the Trust (understanding that rules are changing for future years). Please could you confirm that this is the case. If this is the case, should the Trust pay the income to the beneficiary gross and reflect this on the R185? We understand the beneficiary has to include this on their self-assessment and pay the relevant tax, but just want to confirm what the Trust should actually be doing in this case. Many thanks.

Hi SB_Trust,
Please contact the trust helpline for guidance: 
Trusts
Thank you.