Trustee income tax payments and tax refund claims by beneficiaty

Can trustees pay income tax on trust income to HMRC during the year in real time, or only once a year when submitting the trust self-assessment? If only once a year, can beneficiaries claim a tax refund in their self-assessment in the same tax year when the trustees pay tax due in the trust's self-assessment for the first time? If not, is there always a timespan of 12 months needed before beneficiaries can claim a tax refund from the trust's tax pool of the first year?

Hi Annette White,
Please refer to:
Trusts and taxes 
Or contact the Trust Helpline here:
Trusts