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HMRC internal manual

Capital Gains Manual

Disposal of interests in settlements: after 18 March 1991

Because HMRC Charities, Savings and International, Bootle deal with non-resident trusts, see CG38400+, they will also provide advice on the application of TCGA92/S85. If you do need to refer to that office it would be helpful to quote the reference under which they deal with the trustees.