IAS 22319 Trust Tax – 25.3 Non-resident Capital gains but missing/blank CG Comp/pages (26.1 fix)
Article ID
trust-tax-25-3-non-resident-capital-gains-but-missing-blank-cg-comp-pages
Article Name
IAS 22319 Trust Tax – 25.3 Non-resident Capital gains but missing/blank CG Comp/pages (26.1 fix)
Created Date
22nd October 2025
Problem
Resolution
When the Trust is non-resident the capital gains computation/pages should be produced. Since April 2019, non-resident trusts have been subject to UK CGT on the disposal of all UK property and land, including both residential and commercial properties. This extends to indirect disposals, such as selling shares in a “property rich” company (one whose value is 75% or more derived from UK land).
However the CG Computation and tax return pages are missing/omitting the CG entries/disposals and thus not being taxed.
This has been confirmed as a DEFECT within version 25.3.0, the work around is set the option to resident for Capital Gains under Non-Residence Questionnaire with a note in additional information. Alternatively, the other option is to file a paper return. This issue is due to be fixed in Version 26.1.0 which will be available April 2026.
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