Guidance

Non-resident trusts and Capital Gains Tax: HS299 Self Assessment helpsheet

This helpsheet gives information to help you decide whether you have taxable capital gains as settlor of a non-resident trusts.

Documents

HS299 Non resident trusts and Capital Gains Tax (2014)

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Details

This guide will help you decide whether you have taxable capital gains as settlor of a non-resident trusts.

Published 4 July 2014
Last updated 18 May 2017 + show all updates
  1. The helpsheet has 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.