# The Income Tax (Digital Obligations) Regulations 2026, Regulation 40: Trust, settlement or estate income


(1) This Chapter applies to a person for a tax year for which the person is chargeable to income tax—
(a) in respect of income of, or a payment from, settled property of which the person is a beneficiary;
(b) under section 619(1) of ITTOIA 2005 (settlements: amount treated as income of settlor or family);
(c) under section 649(1) of ITTOIA 2005 (charge to tax on estate income).
(2) In paragraph (1)(a), “payment” includes a discretionary payment within the meaning of section 493(4) of ITA 2007 (discretionary payments by trustees).

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Source: https://www.legislation.gov.uk/uksi/2026/336/regulation/40 (the official version)
Page: https://openlegislation.uk/income-tax-digital-obligations-regulations-2026/regulation-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.