This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Trusts, Settlements and Estates Manual

Non-resident trusts: trustees’ chargeability: Capital Gains Tax - trustees fail to pay exit charge

If the trustees do not pay the ‘exit charge’ within 6 months from the time it became payable, a former trustee may be required to pay the unpaid tax and interest (TCGA/S82).