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HMRC internal manual

Capital Gains Manual

Residence of trustees: Non-Resident Trusts responsibility

Trusts whose trustees are treated as non-resident in the United Kingdom are dealt with at HMRC Charities, Savings and International, Bootle, see CG38400+.

Any liability under TCGA92/S80 is dealt with by HMRC Trusts and Estates, see CG38215.

Although trustees for the purposes of CGT change residence at a particular moment in time, the basic rule in TCGA92/S2 for trustees is that if they are resident at any point during the year they are chargeable on all the chargeable gains accruing in the year.