We know dealing with a trust can feel daunting. We aim to make the steps clear and practical so you can act with confidence.
First, get the identifiers right. Use the Trust Registration Service to update details, make annual declarations for taxable trusts, close a trust, or authorise an agent. That often removes the need to send paper.
Second, prepare clean scans and match files to the right reference. This helps HMRC process your information faster and avoids common delays like sending originals or bulky bundles.
Third, know when a form or a tax return is still required. We explain what you can do online and what needs written contact or a specific form so you don’t waste time.
Our aim is simple: help your papers be readable, matched to the right reference, and processed without unnecessary delay. We keep the language plain so even first‑time trustees can follow the steps.
Key Takeaways
- Use the Trust Registration Service for most updates and proof of registration.
- Match every file to the right reference to avoid processing delays.
- Prepare clear scans and avoid sending originals or bound packs.
- Know when a tax return or specific form is required.
- Keep records of what you submitted for reassurance and follow‑up.
Understand what HMRC needs and where scanned trust documents fit
Start by matching the correct reference and login — it prevents most hold-ups. The Trust Registration Service (TRS) exists to keep register information accurate. Use it to amend details, declare taxable trusts are up to date, close a trust, download proof of registration or authorise an agent.
When should you not upload scans? If you must report income or gains, use the Trust and Estate Tax Return or the appropriate IHT form instead of adding a bundle of scanned paperwork to the register.
Key identifiers and access
- Have the trust UTR for taxable trusts or the unique reference number for non-taxable registrations.
- Sign in with the same Organisation Government Gateway credentials used at registration — using the wrong user slows access.
- Agents need an authorisation link; lead trustees must confirm certain changes themselves.
Before you begin, gather facts. TRS does not save part-completed entries. If you prefer guidance on acting as an agent, see our guide on registering a trust as an agent.
Prepare scanned trust documents to avoid HMRC scanning delays
Presenting your paperwork in the right order makes a real difference. We keep this short and practical so you can act quickly.
- Use clean A4 pages, good contrast and double‑sided where suitable.
- Keep pages unbound: no staples, combs or clips that jam feeders.
- Send copies unless an original is specifically requested.
- Remove oversized sheets; scan key parts on A4 instead.
Payments and packing
Prefer electronic payments. If you must pay by cheque, send it separately to HMRC Cumbernauld. Do not tuck cheques inside the main pack.
Order your enclosures
- Put the main form first and supporting valuations at the back.
- For inheritance tax packs, keep IHT405 and property valuations last.
- Include the trust reference and a clear return address on the cover.
For more help on inheritance tax planning, see our guide to inheritance tax planning in Stoke-on-Trent.
Submit scanned trust documents hmrc using the right HMRC service
Pick the right service early — it stops delays before they start. Use each HMRC channel for what it was built to do.
Updating and amending details on the Trust Registration Service
Use the TRS for people and role changes. Update trustee contacts, beneficiary categories and lead trustee details there. You can also close a registration and download proof of registration.
Annual declaration and linking to Self Assessment
Taxable trusts must declare the register is up to date each year. If the trust pays income or capital gains tax, confirm the TRS status on the Trust and Estate Tax Return SA900 or Self Assessment online.
Updating asset information correctly
Asset changes do not belong on TRS. Report income, gains and asset updates via Self Assessment online or the SA900 form so HMRC can link figures to the trust UTR.
Inheritance Tax submissions and references
For iht returns, use form IHT400 and the correct reference number for each event. Missing references slow payment matching and create queries.
“Keep a simple submission log: date, service used, reference number and what you sent.”
| Service | Use for | Example |
|---|---|---|
| Trust Registration Service (TRS) | People, roles, registration status, close trust | Update trustee addresses and download proof of registration |
| Self Assessment / SA900 | Trust tax reporting, income and capital gains, asset updates | Declare income and capital gains using the trust UTR |
| IHT routes (IHT400) | Inheritance tax accounts and matching payments | Submit an IHT400 with the correct reference for a lifetime event |
For a simple way to register a family arrangement online, see our guide on register a trust online.
Keep the trust register accurate: changes, deadlines and what you cannot update online
We recommend a clear, step‑by‑step approach so changes are made quickly and correctly.
All key changes — lead trustee, other trustees, beneficiaries, settlors and protectors — must be updated on the register within 90 days of the change date. Act promptly when a trustee moves address, a beneficiary category changes or a protector is appointed or removed.
What you must keep current within 90 days
- Names and dates of birth for trustees and settlors.
- Contact addresses and country of residence where relevant.
- Nationality and relevant identification numbers.
Details you cannot change online
Certain items need a written request. You cannot change the trust start date, alter the trust name, remove a settlor or amend lead trustee identifiers (name, date of birth, NI/passport number) via the service. Write to the service team instead.
Removing all key roles and closure risk
If you remove all trustees, settlors or all named beneficiary classes, the register may treat the arrangement as closed. That can block later access. Plan sequencing: gather new role‑holder details, update in one session and keep proof of changes.
Deadlines and penalties trustees should note
Taxable trusts must confirm the register is up to date each year by 31 January. If updates are missed, a penalty up to £5,000 can apply. Treat updates as routine, with a short submission log: date, service used, reference number and what you changed.
“Keep a short audit: who changed what and when — it makes future queries far easier.”
| Action | Deadline | When to write |
|---|---|---|
| Change trustees, beneficiaries, protectors | Within 90 days of the date of change | No — update online |
| Change trust start date or trust name | As soon as discovered | Yes — write to the register team |
| Annual declaration for taxable trusts | By 31 January each year | Update online; write only if records differ |
| Remove last trustee or settlor | Before removal — plan sequence | Contact in writing if closure causes access issues |
Agent access, proof of registration and sensitive information handling
Getting agent access right saves time and keeps business relationships moving. We explain how a lead trustee claims access, how agents send links, and what to do when people face safety risks.
How a lead trustee claims the registration
A lead trustee should sign in with the same Organisation Government Gateway user used at registration. If they did not register, they must answer the security questions that match the original entry to claim the page.
How agents request authorisation links
Agents generate a request authorisation link from their agent services account using the trust UTR or unique reference number. They then email the link to the trustee and note the date it was sent.
The trustee accepts using the same Government Gateway ID used to claim access. If the link expires, the agent must send a fresh request to avoid delays.
Proof of registration and starting business relationships
Proof of registration is a downloadable PDF from the registration service. Share this with banks and other business contacts before you start a commercial relationship.
Reporting beneficial owners at risk of harm
For safety concerns, email trs.riskofharm@hmrc.gov.uk with the subject “Beneficial owners at risk of harm”.
- Include the UTR / unique reference number and trust name.
- Add the lead trustee name, which beneficial owners are at risk, reasons and likely duration.
“Keep emails factual and minimal. HMRC warn these messages are sent at the sender’s risk.”
Conclusion
A few simple habits cut the time you spend on a trust and reduce errors.
Identify what the service needs: a register update, a tax return or an IHT account. Prepare clean scans only when asked and send copies, not originals. Use the right channel and the correct reference every time.
Key compliance habits
Keep the register accurate. Make changes within 90 days. Complete the annual declaration by 31 January for taxable trusts.
Before you press submit — quick checklist
– Confirm the correct reference and service.
– Use unbound A4 copies and avoid oversized pages.
– Note payment method and keep a short submission log.
Take it one step at a time. Keep details consistent and use official guidance as your map to reduce stress for the family.