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HMRC internal manual

Capital Gains Manual

Annual exempt amount: trust exemption: procedures

Although no claim is required for the annual exemption, trustees are required to show onthe capital gains section of the SA return, if completed, the number of qualifyingsettlements made after 6 June 1978, in a group of which the trust to which the returnrelates is a member. It is possible however that the number reported may be inaccuratebecause the trustees are unaware of other settlements made by the settlor, or that othersettlements have terminated.