<gutterAtTop> (Position Gutter At Top of Page)
This element specifies that a given WordprocessingML document’s gutter shall be positioned at the top of the document’s pages when the document is displayed. A gutter is the white space formed by the inner margins of two pages facing one another; such as the white space between the text on pages of a book when the book is opened.
If this element is omitted, then the gutter shall not be positioned at the top of the page. If the <mirrorMargins >(§2.15.1.57), <bookFoldPrinting> (§2.15.1.11), <bookFoldRevPrinting> (§2.15.1.13), or <printTwoOnOne> (§2.15.1.64) elements are used within a given document, the <gutterAtTop >element shall not be used. Rather, the gutter shall be positioned automatically as necessary to enable the printing and page layout capabilities of these settings.
<w:pgMar w:top="1440" ... w:header="720" ... w:gutter="1440" />
And the following WordprocessingML in the document settings:
<w:gutterAtTop w:val="true" />
The resulting document's pages would have the gutter positioned as follows:

The <gutterAtTop> element's @val attribute is equal to on, specifying that the gutter shall appear at the top of each page. ]
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Specifies a binary value for the property defined by the parent XML element. A value of A value of <w:… w:val="off"/> The The possible values for this attribute are defined by the ST_OnOff simple type (§2.18.67). |
The following XML Schema fragment defines the contents of this element:
<complexType name="CT_OnOff">
<attribute name="val" type="ST_OnOff"/>
</complexType>