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HMRC internal manual

Capital Gains Manual

Trusts: documentation and submissions: submissions to a specialist office

If you are a person working for HMRC and consider that advice on a Capital Gains Tax point is required, you should refer to Capital Gains Tax Technical Group except where

  1. the relevant instructions ask you to refer a particular point to HMRC Trusts - Bootle or Edinburgh, to Residency – Non-resident Trusts, or any other HMRC specialist unit, or

  2. you need advice from HMRC Trusts – Bootle or Edinburgh on an Income Tax question. In this case they should see the case before Capital Gains Tax Technical Unit whom they will consult if appropriate.

References to Capital Gains Tax Technical Unit should in general be made using the templates supplied in the Intranet version of the Manual. If you open the Manual at the beginning you will find in the left column the words 'Technical help', which will give you further guidance if you click on it.