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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Settlor trusts: procedures: returns by settlors

Returns for year ended 5 April 1993 onwards also require settlors to show such gains ontheir own returns. This has been included to ensure that settlors’ districts are aware ofthe position at an early date, and also to strengthen the Department’s position in caseswhere interest and penalties may be sought.