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HMRC internal manual

Trusts, Settlements and Estates Manual

Trust income and gains: vulnerable beneficiaries: claims to special tax treatment - computing the amount of relief

See TSEM3471 - 3479 for guidance on how to calculate the amount of relief the trustees can claim against their income tax liability.

For guidance on CGT please refer to the Capital Gains Manual, CG35500. External customers can find the guidance at .