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CG33170 | Trusts: documentation and submissions

From HM Revenue & Customs · Capital Gains Manual

Where the treatment for Capital Gains Tax purposes depends upon the wording of a deed or will or other document then the relevant document should be obtained.

If, having followed the guidance on getting technical help, you consider that advice from Capital Gains Technical is required on a Capital Gains Tax point, you should refer to Capital Gains Technical except where

  1. the relevant instructions ask you to refer a particular point to BAI Assets and Residence (Trusts Technical), or

  2. you need advice from BAI Assets, Residence and Valuation (Technical) on an Income Tax question. In this case they should see the case before Capital Gains Tax Technical Unit whom they will consult if appropriate.