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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Trusts: documentation and submissions: obtaining documentation

Following a Press Release on 19 December 1990 a major change of procedure was adopted.From 6 April 1991 it ceased to be standard practice for the Revenue to examine trustdocumentation as a matter of routine. See TSEM1700+. However where the treatment forCapital Gains Tax purposes depends upon the wording of a deed or will or other documentthen the relevant document should be obtained.