In this section:

• Introduction to trusts
• Types of trust and tax implications
• Trustee tax obligations
• Completing the Trust and Estate Tax Return
• Trusts and Income Tax
• Trusts and Capital Gains Tax
• Trusts and Inheritance Tax
• Beneficiaries: paying and reclaiming tax on trusts
• Trusts for agents and advisers

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Trusts and Capital Gains Tax

Introduction to trusts and Capital Gains TaxUnderstanding Capital Gains Tax - when trusts do and don't have to pay, when and how to notify HMRC about a gain

Calculating Capital Gains Tax for trusts: the basicsCalculating Capital Gains Tax on your trust - the annual exempt amount, Hold-over Relief, Loss Relief and more

• Do it online
• Register for Self Assessment online

• Tools
• Tax pool calculator

• See also
• Self Assessment
• Inheritance Tax
• Capital Gains Tax
• Paying HM Revenue & Customs
• Find a form
• Contact HMRC Trusts & Estates
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