The data for trusts and estates includes data for trusts and estates that filed an IR6 in the 2022 income tax year.
The taxable income of estates and trusts must be either allocated to the underlying beneficiaries and taxed at their appropriate tax rate, or it is trustee income and is taxed at the trustee tax rate. Trustee income is recorded net of trust expenses and losses claimed following a revision to the format of the IR6 return in 2009.
Last updated:
16 Nov 2023