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HMRC internal manual

Trusts, Settlements and Estates Manual

Settlements legislation: certificate under TCGA/S78

For tax years up to and including 2007-08 TCGA/S77 treats chargeable trust gains as those of the settlor. This can create additional tax liability on the settlor. He or she can recover this tax from the trustees. To do so the settlor can require a certificate specifying such gains and the tax paid.

The settlor’s tax office issues these certificates. Details are at CG34970 to CG34976. See CG34970 onwards. External customers can see this guidance at