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The boxes to complete in this section will depend on whether the income arises to the trustees of a trust or to a person in a non-trust situation.
The trustees of the trust or settlement should provide the necessary information to go into boxes 7 to 11. Use the appropriate box according to the rate of tax deducted by the trustees. Credit is given for tax paid by the trustees. Do not enter foreign income in these boxes - us the Foreign section instead.
If the trust made a gain on a life insurance policy, the gain should be entered on the Additional Information pages. But if the trust paid a further 20% tax on the gain this should be entered into box 14 on page T1.
