HMRC Trust Registration Service (TRS) Updated – Non-Taxable Trusts

HMRC have issued the following statement in relation to the registration of Non-Taxable Trusts:

Registration

We’re pleased to tell you that the Trust Registration Service is now open for non-taxable trust registrations. You should now register all UK express trusts and some non-UK express trusts with HMRC, including non-taxable trusts, unless the trust is specifically excluded due to its characteristics.

You must register:

• non-taxable trusts in existence on or after 6 October 2020 by the 1 September 2022.
• non-taxable trusts created after 1 September 2022 within 90 days.
• changes to the trust details and/or circumstances, within 90 days of the change.

Please note that this gives more time than what is set out in current legislation and the legislation will be amended shortly to reflect the information above.

More information on the trusts that you need to register and the trusts that are excluded can be found at www.gov.uk/topic/personal-tax/trusts.

More detailed technical information can also be found in the Trust Registration Service Manual at www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual.

To register a trust as a trustee, go to www.gov.uk/guidance/register-a-trust-as-a-trustee and click on the ‘register now’ button.

To register a trust as an agent, go to www.gov.uk/guidance/register-your-clients-trust and click on the ‘register now’ button.

Please note, the digital live service email address included in previous communications is no longer in use for general enquiries, please contact the trusts helpline https://www.gov.uk/government/organisations/hm-revenue-customs/contact/trusts or raise a ticket via the appropriate page within the Trust Registration Service.