Revenue Note for Guidance

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Revenue Note for Guidance


Principal Provisions Relating to the Schedule D Charge


Supplementary charging provisions


This Chapter contains a number of provisions which are supplementary to or extend the basic Schedule D charging provisions contained in section 18. It should be noted that these are not comprehensive and a Schedule D charge to tax is imposed by many other sections of the Act in the context of specific provisions (for example, the anti-avoidance provisions of Part 33).

52 Persons chargeable

Income tax under Schedule D is charged on and is paid by persons and bodies of persons receiving or entitled to the income in respect of which tax under that Schedule is directed to be charged by the Income Tax Acts. In particular, this provision ensures that the trustees of a settlement may be charged to income tax under Schedule D on any income which passes through their hands or on any income which they are entitled to but which they may not actually receive (it should be noted that, in practice, in some circumstances trustees may not be charged on income which they are entitled to receive provided some other person can be charged).

Relevant Date: Finance Act 2021