Guidance

Beneficiaries receiving capital payments from non-resident trusts: HS301 Self Assessment helpsheet

Use this helpsheet to see how Capital Gains Tax is chargeable on capital payments and complete the capital gains summary of your tax return.

Documents

HS301 Working sheet - how to calculate the increase in tax (2017)

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HS301 working sheet (2016)

HS301 working sheet (2015)

HS301 Beneficiaries receiving capital payments from non resident trusts and the calculation of the increase in tax charge (2014)

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Details

Use this helpsheet to see how Capital Gains Tax is calculated on capital payments and complete the capital gains summary of your tax return.

Published 4 July 2014
Last updated 3 May 2017 + full page history
  1. The helpsheet and working sheet have been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.