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.

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

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
HS294 Trusts and Capital Gains Tax (2026) added and HS294 Trusts and Capital Gains Tax (2022) removed.

6 April 2025
HS294 Trusts and Capital Gains Tax (2025) added and HS294 Trusts and Capital Gains Tax (2021) removed.
6 April 2024
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
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.
6 April 2021
A new version of the helpsheet has been added for the 2020 to 2021 tax year.
6 April 2020
A new version of the helpsheet has been added for the 2019 to 2020 tax year.
6 April 2019
The 2018 to 2019 helpsheet has been added.
6 April 2018
Rates, allowances and duties have been updated for the tax year 2017 to 2018.
20 July 2017
The 'Rates of tax' section has been updated on ‘HS294 Trusts and Capital Gains Tax (2016)’ and ‘HS294 Trusts and Capital Gains Tax (2017).’
6 April 2017
The 2016 to 2017 helpsheet has been added to this page.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
24 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.