Form

Non-resident: Capital Gains Tax Rebasing Election - assets held in non-UK resident settlement at 5 April 2008 (RBE1)

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'.

Documents

Capital Gains Tax Rebasing Election - assets held in non-UK resident settlement at 5 April 2008 (RBE1)

Details

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.

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Published 23 June 2014