Original document : https://www.gov.uk/government/publications/trusts-and-capital-gains-tax-hs294-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: HS294 Trusts and Capital Gains Tax (2025) added and HS294 Trusts and Capital Gains Tax (2021) removed. [Guidance and regulation]

Showing diff : 2024-04-06 00:10:29.001022804 +00:00..2025-04-05 23:24:26.584701849 +00:00

Guidance

Trusts and Capital Gains Tax (Self Assessment helpsheet HS294)

Find out how UK resident trusts are treated for Capital Gains Tax and what to include in your tax return.

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

Documents

HS294 Trusts and Capital Gains Tax (2024)(2025)

HTML

HS294 Trusts and Capital Gains Tax (2023)(2024)

HTML

HS294 Trusts and Capital Gains Tax (2022)(2023)

HTML

HS294 Trusts and Capital Gains Tax (2021)(2022)

HTML

Details

To help you fill in your tax return this helpsheet explains how UK resident trusts are treated for Capital Gains Tax and includes:

  • settlements
  • bare trusts
  • annual exemptions
  • disposals by trustees

Updates to this page

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

Sign up for emails or print this page

Update history

2025-04-06 00:15
HS294 Trusts and Capital Gains Tax (2025) added and HS294 Trusts and Capital Gains Tax (2021) 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 09:00
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.