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Guidance

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

Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added, and the version for tax year 2017 to 2018 has been removed.

  6. Guidance has been updated to include HS299 Non resident trusts and Capital Gains Tax (2021)

  7. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  8. The 2018 to 2019 helpsheet has been added.

  9. The 2017 to 2018 helpsheet has been added.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

Documents

HS299 Non-resident trust and Capital Gains Tax (2025 to 2026)

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HS299 Non-resident trust and Capital Gains Tax (2024 to 2025)

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HS299 Non-resident trust and Capital Gains Tax (2023 to 2024)

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HS299 Non-resident trust and Capital Gains Tax (2022 to 2023)

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Details

Find out what a non-resident trust is and when Capital Gains Tax may be payable.

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