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HMRC internal manual

Capital Gains Manual

Annual exempt amount: trust exemption: restrictions: example

Suppose that the annual exempt amount for the year for an individual is £9,600. The basictrust exemption is therefore £4,800.

Qualifying settlements in the group Amount of trust exemption for the year for each qualifying settlement
2 2,400
3 1,600
4 1,200
5 or more 960