Hi,
A bare or simple trust is one in which each beneficiary has an immediate and absolute title to both capital and income. The beneficiary of a bare trust is taxable on the trust income and gains. Beneficiaries must include trust income and gains in any tax return they are required to complete or in any forms R40.
You can see guidance here:
Trusts and taxes
Where a Self Assessment tax return is required, the trust income is declared on supplementary page SA107. Please note that to submit an online return with a SA107, will require that you purchase a commercial tax return. HMRC online return cannot be used. A list of commerical returns can be found here:
Self Assessment commercial software suppliers.
The alternative is to submit a paper tax return, which can be downloaded here:
Self Assessment tax return forms
Thank you.