Original document : https://www.gov.uk/government/publications/non-resident-trusts-and-capital-gains-tax-hs299-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:37:31.604328423 +00:00..2025-04-06 00:47:57.171697150 +00:00

Guidance

Non-resident trusts and Capital Gains Tax (Self Assessment helpsheet HS299)

Find information that will help you decide if you have taxable capital gains as a settlor of a non-resident trust.

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

Documents

HS299 Non-resident trust and Capital Gains Tax (2024)(2025)

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HS299 Non-resident trust and Capital Gains Tax (2023)(2024)

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HS299 Non-resident trust and Capital Gains Tax (2022)(2023)

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HS299 Non-resident trust and Capital Gains Tax (2021)(2022)

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Details

Find out what a non-resident trust is and when Capital Gains Tax may be payable.

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 for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

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

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

2022-04-06 00:30
The helpsheet for tax year 2021 to 2022 has been added, and the version for tax year 2017 to 2018 has been removed.