SA905 - Trust and Estate Capital Gains Pages

Forms and Guidance

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This form is available in the following format(s):

• SA905 - Supplementary pages for Trust (PDF) 

This form is available from your Local Tax Office or our Forms Ordering Service.

Helpsheets

• HS276: Incorporation Relief.
• HS277: Trusts with settlor interest: Taper and losses.
• HS278: Temporary Non-residents and Capital Gains Tax.
• HS279: Taper 6 Relief.
• HS280: Rebasing - assets held at 31 March 1982.
• HS282: Death, personal representatives and legatees.
• HS283: Private residence relief.
• HS284: Shares and Capital Gains Tax.
• HS285: Share reorganisations, company take-overs and Capital Gains Tax.
• HS286: Negligible value claims and Income Tax losses on disposals of shares. you have subscribed for in qualifying trading companies.
• HS287: Employee share schemes and Capital Gains Tax.
• HS288: Partnerships and Capital Gains Tax.
• HS290: Business asset roll-over relief.
• HS292: Land and leases, the valuation of land and Capital Gains Tax.
• HS293: Chattels and Capital Gains Tax
• HS294: Trusts and Capital Gains Tax.(PDF 88KB)
• HS295: Relief for gifts and similar transactions (PDF 103KB).
• HS296: Debts and Capital Gains Tax (PDF 71KB)
• HS297: Enterprise Investment Scheme and Capital Gains Tax.
• HS298: Venture Capital Trusts and Capital Gains Tax.
• HS299: Non-Resident Trusts and Capital Gains Tax.
• HS301: Calculation of the increase in Tax charge on Capital Gains from non-resident, dual resident and immigrating trusts.
• HS390: Trusts and estates of deceased persons: Foreign tax credit relief for Capital Gains.

Worksheets

• SA905(Notes) - Notes on Trust and Estates.

Leaflets

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Other guidance

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