My brother is a trustee of a small trust. Since 2015, the trust tax has been declared and paid but no distributions have been issued. The payments are now available. Can a form R185 cover the tax years 2015/16 to 2022/23, or does he need to complete a form for each separate year? 

Arthur Weller replies  

The R185 form is for each tax year separately. However, it is only for a year in which a payment is paid out of the trust. If the trust has accumulated income over the past eight years but is only paying out in the current tax year, only one R185 form is required (i.e., for the current tax year).