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HMRC internal manual

Capital Gains Manual

Settlor trusts: non-resident trusts

Cases involving non-resident trustees are generally dealt with by HMRC Charities, Savings and International, Bootle, see CG38400+. Provisions comparable to Sections 77-79, but for non-resident settlements, were introduced in 1991. See TCGA92/S86 and CG38430+.