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HMRC internal manual

Capital Gains Manual

Trusts: outline of CGT for trusts: the settlement

The trustees of the settlement are treated as a single and continuing body for CGTpurposes. See CG33340. The return and the consequential self-assessment are usually madeby one or more of the trustees in office at the time the return is issued, but CGT ispayable by any trustee in office in the year in which the chargeable gains accrued or anysubsequent year. See CG35400.