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TSEM10275 | Non-resident trusts: trustees’ chargeability: Capital Gains Tax - trustees fail to pay exit charge

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

If the trustees do not pay the ‘exit charge’ within 6 months from the time it became payable, a former trustee may be required to pay the unpaid tax and interest (TCGA92/S82).