The number of trusts where the annual exempt amount is to be apportioned for the same settlor.
Annual exempt amount
By default, displays the current year's annual exempt amount.If required, clear the field if no longer applicable, such as for estates that run over the two year limit. For more information, refer to HMRC's notes on Trust and Estate Capital Gains (opens in a new tab).
Taxable gains for the year
Displays the gains after losses less the annual exempt amount.
Relief for vulnerable beneficiary
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