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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Settlor trusts: normal case

CERTIFICATE OF TAX PAID

TCGA92/S78

[Name of settlement]

I hereby certify that, by virtue of the provisions of Section 77 Taxation of ChargeableGains Act 1992, chargeable gains amounting to £…. for the year ended 5 April 200* weretreated as accruing to [name of settlor] and charged upon him/her accordingly. The CapitalGains Tax paid by him/her for that year in respect of these gains amounted to £……. .