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HMRC internal manual

Capital Gains Manual

Settlor trusts: introduction: summary of provisions

These provisions do not apply in a year of assessment in which:

  • the settlor dies, or,
  • if the interest in the settlement is attributable only to the settlor’s spouse or civil partner or, either:
    • the spouse or civil partner or child dies, or
    • the settlor and the spouse divorce, or the settlor and the civil partner dissolve their civil partnership, see CG34811, or
    • the child ceases to be a step-child.