Original document : https://www.gov.uk/government/publications/beneficiaries-receiving-capital-payments-from-non-resident-trusts-and-the-calculation-of-the-increase-in-tax-charge-hs301-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet and examples for tax year 2025 have been added, and the versions for tax year 2021 have been removed. [Guidance and regulation]

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Guidance

Beneficiaries receiving capital payments from non-resident trust (Self Assessment helpsheet HS301)

Find out how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20242025 — See all updates

Documents

HS301 Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (2024)(2025)

HTML

HS301 Working sheet – how to calculate the increase in tax (2024)(2025)

PDF, 207210 KB, 1 page

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HS301 Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (2023)

HTML

HS301 Working sheet – how to calculate the increase in tax (2023)(2024)

PDF, 209207 KB, 1 page

This file may not be suitable for users of assistive technology.

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS301 Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (2022)(2024)

HTML

HS301 Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (2023)

HTML

HS301 Working sheet – how to calculate the increase in tax (2022)(2023)

PDF, 208209 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS301 Beneficiaries receiving capital payments from non-resident trusts and the calculation of the increase in tax charge (2021)(2022)

HTML

HS301 Working sheet – how to calculate the increase in tax (2021)(2022)

PDF, 200208 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Use this helpsheet to see how Capital Gains Tax is chargeable on capital payments and how to complete the capital gains summary of your tax return.

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet and examples for tax year 2025 have been added, and the versions for tax year 2021 have been removed.

2024-04-06 00:15
The helpsheet and examples for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet and examples for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

2022-04-06 00:15
The helpsheet and examples for tax year 2021 to 2022 have been added, and the versions for tax year 2017 to 2018 have been removed.