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Form

Tell HMRC about trust gains and capital payment (50(FS))

Use form 50(FS) if you're a non UK resident trustee to tell HMRC about possible Capital Gains Tax liabilities of UK resident settlors or beneficiaries, or both.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
6 April 2026
Show all updates

  1. The Trust gains and capital payments form for the year ended 5 April 2026 has been added. The 2022 version of the form has been removed.

  2. The Trust gains and capital payments year ended 5 April 2024 form has been added. The 2021 version of the form has been removed.

  3. The Trust gains and capital payments year ended 5 April 2024 form has been added. The 2020 version of the form has been removed.

  4. The Trust gains and capital payments year ended 5 April 2023 form has been added. Forms from 2013 to 2019 have been removed.

  5. The Trust gains and capital payments year ended 5 April 2022 form has been added.

  6. The Trust gains and capital payments year ended 5 April 2021 form has been added.

  7. The 50(FS) has been updated to reflect the new tax year changes.

  8. Trust gains and capital payments year ended 5 April 2019 document has been updated.

  9. The 50(FS) has been updated to reflect the new tax year changes.

  10. The 50(FS) has been updated to reflect the new tax year changes.

  11. The 50(FS) has been updated to reflect new tax year changes.

  12. The 50(FS) has been updated to reflect new tax year changes.

  13. Form 50(FS) 2015 - Trust gains and capital payments year ended 5 April 2015 has been added to the page.

  14. First published.

Documents

Trust gains and capital payments year ended 5 April 2026

Ref: 50(FS)

PDF, 309 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust gains and capital payments year ended 5 April 2025

PDF, 300 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust gains and capital payments year ended 5 April 2024

Ref: 50(FS)

PDF, 299 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Trust gains and capital payments year ended 5 April 2023

Ref: 50(FS)

PDF, 325 KB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

If you’re a non UK resident trustee, use this form to tell HMRC about possible Capital Gains Tax liabilities of UK resident settlors or beneficiaries, or both.

Email HMRC to ask for this form in Welsh (Cymraeg).

You can call or write to HMRC for advice about Income Tax and Capital Gains Tax for trusts.

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