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 trust.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.