Guidance

Trust protections and Capital Gains Tax changes

Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017.

From:
HM Revenue & Customs
Published
31 January 2018
Last updated
2 February 2018 — See all updates

Documents

Trust Protections and Capital Gains Tax changes

PDF, 603 KB, 54 pages

Details

This technical guidance is about how the deemed domicile changes from 6 April 2017 affect:

  • settlements legislation trust protections

  • transfer of assets abroad legislation trust protections

  • Capital Gains Tax legislation trust protections

  • how a protected settlement can be tainted

  • the valuation of benefits

  • rebasing for Capital Gains Tax

  • other changes for Capital Gains Tax

Published 31 January 2018
Last updated 2 February 2018 + show all updates

  1. Links to the Residence, Domicile and Remittance Basis Manual have been added to this guidance.

  2. First published.

Related content