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
- 4 July 2014
- Last updated:
- 20 July 2017, see all updates
Find out 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.
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: 20 July 2017
- The 'Rates of tax' section has been updated on ‘HS294 Trusts and Capital Gains Tax (2016)’ and ‘HS294 Trusts and Capital Gains Tax (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.