Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

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.