TSEM5415 - Trusts for particular purposes: employment-related trusts: approved profit sharing schemes - payments to employees
»Ê¹ÚÌåÓýapp trustees should pay any dividends received from the company into the Scheme’s bank account. »Ê¹ÚÌåÓýappy should then pay these to the employees to whom shares have been appropriated. »Ê¹ÚÌåÓýappy should provide the employee with a form R185 (Trust Income) covering the tax year. »Ê¹ÚÌåÓýapp trustee should complete the section headed ‘Income entitlement under a trustâ€�.