Guidance

Trusts and Capital Gains Tax: HS294 Self Assessment helpsheet

Find out how UK resident trusts are treated for Capital Gains Tax.

Documents

Details

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
Last updated 6 April 2018 + show all updates
  1. Rates, allowances and duties have been updated for the tax year 2017 to 2018.
  2. The 'Rates of tax' section has been updated on ‘HS294 Trusts and Capital Gains Tax (2016)’ and ‘HS294 Trusts and Capital Gains Tax (2017).’
  3. The 2016 to 2017 helpsheet has been added to this page.
  4. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  5. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  6. First published.