UK Discretionary payment and the 45 % tax deduction being shown as a beneficiaries total income

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Cheers for excepting me.

Is it right to say, discretionary funds that have appointed to a discretionary beneficiary by trustees,
The beneficiary receives this payment as though the trustees have paid the tax, that being 45%.
Is it normal that the tax paid by the trustees, is being shown as an income, in otherwords 45% added to the net income is being classed as my total income.
Have the trustees classed me as a settler?
 

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