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HMRC internal manual

Capital Gains Manual

Basic terms of trust law as applied to CGT: settlement

When dealing with submissions relating to new settlements, HMRC Trusts Director’sOffice may give advice if it is considered that there is more than one settlement forCapital Gains Tax purposes. In most cases, however, it will be for the District to decideby reference to the guidance here and at CG37800+ onwards whether there is more than onesettlement for Capital Gains Tax purposes.