7.1I"Income from trusts and settlementstion 7, fill in page T1. If you want help, look up the box numbers in the notes on
trusts at the back of your Tax Return Guide. They are colour-coded to match the formI"Income from trusts and settlementsK
TRUSTS etcL
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Tax referenceN#<<
AFAAABADABAB>> <<
AFAAABADABAC>>O
AFAAABADABCP>>P
Client NumberR&Income for the year ended 5 April 1997
Inland
Revenue
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Notes re income from foreign properties.
First you need to decide if the taxpayer belongs to the rare group of people who will be taxed on a
remittance basis
(basically foreign nationals should read the notes on Page F8 of the Notes on Foreign). They may need to follow special rules in completing columns A to E.
Other taxpayers need to consider whether the special transitional basis applies (again read pafe F8) and if so a separage page F4 needs to be completed for each affected properB
ty for 1995/6 and 1996/7, and the transitional basis notes need tp be completed. Next year the transitional basis will be ended and as with certain other matters, the tax system will become that much simpler (the idea of the whole thing!)
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