FILE PHOTO: Rick Gates, a former campaign official for U.S. President Donald Trump, departs U.S. District Court after he and Trump's former campaign manager Paul Manafort attended a hearing in the first charges stemming from a special counsel investigation of possible Russian meddling in the 2016 presidential election in Washington, U.S., October 30, 2017. REUTERS/Jim Urquhart/File Photo

ALEXANDRIA, Va. (Reuters) - Rick Gates, a former campaign aide to President Donald Trump, testified on Monday at his former business partner Paul Manafort’s tax and bank fraud trial that he assisted Manafort in filing false tax returns.

Gates, who is cooperating with prosecutors in the trial of Trump’s former campaign chairman, testified that Manafort directed him to report overseas income as loans in order to lower his taxable income.