Trusts and Capital Gains Tax: HS294 Self Assessment helpsheet
- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- First published:
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
How UK resident trusts are treated for Capital Gains Tax.
Ref: HS294 PDF, 288KB, 9 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
This guide explains how UK resident trusts are treated for Capital Gains Tax. Includes settlements, bare trusts, annual exemption, and disposal by trustees.
Published: 4 July 2014
Updated: 6 April 2017
- The 2016 to 2017 helpsheet has been added to this page.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.