Use form RBE1 if you're a trustee of a settlement that was non-UK resident in 2008-09 and want to make a Capital Gains Tax 'rebasing election'.
Use form RBE1 to make a Capital Gains Tax ‘rebasing election’. By making this election you will ensure that a non-UK domiciled beneficiary who receives a trust capital payment will not be taxed on the pre-6 April 2008 element of the chargeable gain.
Before you start
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