For assistance with registering your trust, or if you have any questions, please contact our Wills, Probate, Tax & Trusts team on 01332 226 162 or fill in the form below.
This law change created a 2022 deadline requiring action for a significant number of trusts and may affect some that have already closed.
9 August 2022
Insight
All UK trusts and some non-UK trusts, unless exemptions apply, must be registered with HMRC’s Trust Registration Service (TRS) by 01 September 2022.
Legislation introduced in 2017 previously required trusts with a tax liability to be registered with HMRC online via the TRS, but that requirement has now been extended significantly under the 2020 Fifth Money Laundering Regulations to include all UK express trusts, unless it falls within an excluded category.
Failure to register by the deadline may result in penalties from HMRC, which will be higher for those trusts with a tax liability.
All express trusts in the UK in existence on or after 06 October 2020 are affected unless they fall within an excluded category (see below). An express trust is one created intentionally by a Deed, Settlement, Declaration of Trust or under the terms of a Will of someone who has died.
The UK express trusts that must be registered online are:
The following categories of trust do not currently need to be registered:
Trustees can register the trust on the Government website. However, as this is a complex registration process in which all information must be correct, it is recommended to undergo this process with the supervision of a professional.
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