We’ll walk you through the essentials. Most UK trusts must be listed on the Trust Registration Service (TRS). That means trustees need to give accurate details online and keep them up to date.
There is no fee to use the TRS. The process protects family assets and helps avoid delays or penalties when dealing with tax or property matters.
We explain how to decide if your trusts need registration, how to gather the right information, and how to submit details on the TRS. We also cover what happens after submission, such as receiving a URN or UTR and why you should store those safely.
Our aim is to make this simple. We write in plain language, offer real-life priorities for homeowners, and point to practical steps. If you want extra help, an agent or adviser can assist you.
For a fuller walkthrough, see our guide on registering a trust in Britain.
Key Takeaways
- Most trusts must use the TRS and trustees usually handle registration.
- TRS is free; you only need accurate information and key details.
- After submission you receive a URN or UTR — keep these safe.
- Registering helps protect assets and avoids unnecessary penalties.
- You can choose professional help if the process feels complex.
What the Trust Registration Service is and why it matters
Think of the trust registration service as the central record where TRS lists who runs a trust and what it holds. The online system keeps a clear trust register so decisions about assets are easier and faster.
How TRS supports compliance and protects beneficiaries
TRS helps meet anti‑money laundering rules and keeps a public‑sector record that safeguards beneficiaries. That clarity reduces disputes and speeds up dealings over property or tax.
“Keeping accurate details prevents delays and protects those who benefit.”
Key roles: settlor, trustees, beneficiaries and the lead trustee
A settlor puts assets into the arrangement. Trustees manage assets day to day. Beneficiaries receive benefit under the settlement.
The lead trustee is the main contact for TRS and usually updates the online record. Mistakes often happen when dates, beneficiary details or trustee contacts are wrong. Solicitors or accountants can act as agents, but trustees remain responsible for accurate information and prompt registration.
- Keep records short and accurate.
- Check names, dates and contact details before you submit.
- Use a professional if you are unsure, but stay in charge.
Do you need to register your trust with HMRC?
The simplest rule of thumb: most express settlements in the UK now need a TRS entry.
Express trust means the settlor created it on purpose, usually by deed or will. Many such trusts must be listed even if there is no immediate tax charge.
Since September 2021, many non-taxable trusts also fall under the rule. In practice this means a family arrangement holding assets can still need registered status despite no Income Tax, Capital Gains Tax or IHT now.
Common exemptions exist. Examples include some will-based trusts kept only for up to two years after death and certain charitable arrangements. Non-UK settlements may also need a record if they hold UK property, receive UK income or have UK business relationships.
- Check how the arrangement was created — deed or will wording usually signals an express trust.
- If unsure, ask a solicitor or tax adviser — trustees remain responsible for accuracy.
- For agent help, see our guide on acting as an agent.
Deadlines, timing and penalties for late registration
Timing matters: knowing when the 90‑day clock starts can save trustees from penalties.
The 90‑day window usually runs from the day the trust is created or the day it stops being excluded. For non‑taxable arrangements created after 6 October 2020, action is required within 90 days.
There is also an historic cutoff: non‑taxable trusts created on or before 6 October 2020 should have been listed by 1 September 2022. That date still matters if you are checking older records.
What happens if the deadline is missed
HMRC can follow up with compliance checks and requests for information. Delays can look like inaction even if nothing obvious has occurred.
If officials judge the failure deliberate, a fixed penalty may follow. Fines can reach £5,000 depending on the case.
Practical checklist for trustees
- Note the date the trust was created.
- Confirm whether it is taxable or excluded.
- Diarise the 90‑day deadline and any historic dates.
- Keep information and details accurate — late updates risk exposure too.
| Situation | When the clock starts | Key date | Action in days |
|---|---|---|---|
| Non‑taxable, created after 6 Oct 2020 | Date trust created | — | Register within 90 days |
| Non‑taxable, created on/before 6 Oct 2020 | Historic trusts | 1 Sep 2022 | Ensure entry exists or update now |
| Trust stops being excluded | Date exclusion ends | Varies | Start clock from that date; act within 90 days |
| Late or missing information | When HMRC queries | Case‑by‑case | Respond promptly; risk of fixed penalty up to £5,000 |
If you need step‑by‑step guidance on completing the online service, see our detailed walkthrough on how to register a trust with.
Information you need before you start the trust registration
Before you begin the online form, gather the key facts so one sitting is enough to finish the process. This saves time and lowers the risk of mistakes.
Core trust details HMRC asks for
Have the formal name, the exact date the arrangement was created and the trust type ready. These three items determine how the record is set up and what follow‑up is needed.
Assets and property to note
List assets held, including UK land, any home and investments. Be clear about ownership: whether the asset is fully held, mortgaged or jointly owned.
Personal details for people involved
Provide full names, dates of birth, contact details and country of residence for trustees, the settlor and beneficiaries. Matching spellings and dates matters for later checks.
Lead trustee essentials and taxable trusts
The lead trustee needs a National Insurance number and a reliable contact email or phone. For taxable trusts, have extra tax identifiers and account details ready so the record links to ongoing reporting.
Practical tip: keep a secure paper and digital file of the final details. For a broader look at benefits, see our short guide on unlock the benefits of a UK.
How to set up a Government Gateway account for trust registration
Before you begin the TRS form, set up a Government Gateway account correctly. This is the first practical step and it stops later delays.
Why use an organisation account, not a personal one
For TRS access you must choose an organisation government gateway account. You are acting on a trust’s behalf, so the service expects an account that represents an organisation rather than a private person.
This keeps the record professional and avoids identity checks failing because personal details do not match the trust’s details.
Security codes, login details and keeping access safe for trustees
During setup you receive a time‑limited email access code and a Government Gateway ID. You may also get security codes by text or phone. Have the lead trustee’s email and mobile ready before you start.
Store the gateway account ID, password and recovery details in a secure place. Treat them as part of the trust’s core records so changes in trustees do not cause lockouts.
- Set up an organisation government gateway account using the lead trustee’s contact details.
- Keep the email and phone used for codes active and accessible to authorised persons.
- Avoid mixing personal accounts and organisation accounts to prevent identity checks failing.
If you prefer step‑by‑step help, see this short guide for clients: TRS client how-to guide. Good account hygiene reduces the risk of missed deadlines and administrative stress for trustees and the lead trustee.
How to register trust with HMRC using the TRS
We guide you through the online TRS journey so you can complete the application confidently.
Starting the TRS application and choosing the right category
Begin by logging into your organisation Government Gateway account and opening the TRS. Select the correct category: express, discretionary, life interest or other types that match the settlement.
Tip: choose taxable or non‑taxable correctly. That choice affects subsequent questions and whether a UTR will follow.
Entering trustees, settlor and beneficiary details accurately
Enter every trustee’s full name, date of birth, nationality and contact details. Add the settlor and any beneficiaries, matching spellings to supporting documents.
A small error here causes delays later. Double‑check names, dates and addresses before you progress.
Adding trust assets and confirming UK property information
List key assets and show values where requested. For UK property, give the full address and clarify ownership share or mortgage status.
Trust assets often include the family home. Make this clear so future dealings run smoothly.
Submitting the declaration and what happens immediately after submission
When you submit, the lead trustee confirms the details are true. The system shows an online confirmation and a reference screen.
HMRC may follow up by post or email if they need further information. Keep records of the submission screen and any confirmations.
What you receive from HMRC and expected timescales
After successful registration you receive either a URN for non‑taxable arrangements or a UTR for taxable ones.
For taxable trusts, expect a UTR to arrive typically within 15 working days. Hold these references safely — they are needed for future filings and claims.
| Step | What to enter | Why it matters |
|---|---|---|
| Choose category | Trust type and taxable status | Determines form path and identifiers issued |
| People | Trustees, settlor, beneficiaries details | Must match documents to avoid checks |
| Assets | List trust assets and UK property details | Ensures correct valuation and future claims |
| Declaration | Lead trustee confirms accuracy | Triggers confirmation and HMRC processing |
After registration: claim, maintain, update and close the trust record
A registered entry still needs an active claimant: only the lead trustee can claim and manage it on the TRS. Claiming links the record to a lead contact so updates and filings can be made.
How the lead trustee claims a registered record
The lead trustee must use the URN or UTR and complete identity checks in the account. Details must match the original entry exactly to avoid delays.
Keeping details up to date
Trustees must update TRS within 90 days of changes. That includes adding a new trustee, changing addresses or altering beneficiary information.
Annual duties for taxable arrangements
Taxable trusts need a declaration by 31 January each year to confirm information is correct. If the trust has income or gains, an SA900 may be required.
Using an agent and closing the record
An authorised agent can act on behalf of the lead trustee. Even so, trustees remain responsible for accuracy.
When assets are fully distributed, the lead trustee should close the entry and save the final declaration and closure date for records.
“Keep the lead trustee’s contact details and references safe — they unlock control and future filings.”
Conclusion
Final checklist: confirm whether you must enter a settlement on the TRS, gather the correct information, set up an organisation account, complete the online form and store the URN or UTR securely.
Keep the record current. Update details within 90 days of any change. Meet annual declarations where tax applies to avoid penalties.
If anything feels unclear — especially about exemptions, non‑UK links or taxable reporting — consider professional services or an authorised agent to reduce mistakes.
We aim to make this manageable. With a clear plan and good records, most families can register and manage trusts confidently and protect beneficiaries for the long term.