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Last EFIS release: 29/2003 (June 2003)

Form status: Deleted

The Inland Revenue has recently completed a review of its IR185 series of forms.

Whereas trustees of discretionary trusts used to notify beneficiaries of payments to them on IR185 and trustees of interest in possession trusts used form IR185NDT to notify beneficiaries of their annual income under the trust, only the new form IR185TI should now be used and IR185NDT will no longer be required. Therefore, IR185NDT must be removed from your systems. Please see deletion instructions below.

Practitioners will note that the box numbers on IR185TI correspond to the same numbers which appear on the Trust income pages of the Self-Assessment tax return.

The Inland Revenue has also enhanced the design of IR185EI and amended IR185 to cater for applications concerning income derived from loan interest and rent which do not affect trusts.

Practitioners should use these amended forms immediately on receipt of this disk.

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