I have a settlor interested life interest trust and I am arranging for an investment portfolio to be set up to invest sale proceeds from a property and arrange for the income to be paid to the settlor/life tenant.
I would appreciate people’s thoughts on whether the income should be mandated from the investment portfolio or not. The life tenant is residing in a care home and logistically I doubt she will be in a position to appoint a tax advisor. I am therefore thinking it would be better for the income to be paid to her net, and the income from the trust reported on the tax return for the trust. My question is would the settlor/life tenant still have to prepare their own personal tax return regardless where the income is assessable on them as Settlor? Or is it enough that the trust is reporting the income and paying the tax at basic rates. My view is that it would be a complete duplication for her to report the same income on her own return. It is unlikely she will be a higher rate tax payer but I will check this. I would appreciate people’s thoughts on how they would approach this 
many thanks.