Personal tax – 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'.



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.

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