We know handling family affairs can feel daunting. We’ll walk you through the essentials so you can act with confidence as a trustee.
Most trusts must be listed on the Trust Registration Service and trustees are usually responsible for that step. We explain who must register and when, using plain language and clear examples.
We cover the two main routes: trusts that become liable for UK tax, and many express trusts that still need registering even with no tax to pay. We flag common moments people stumble — passing property to children, holding investments, or placing a life policy in trust.
Expect a simple checklist to decide if you need to register before you spend hours on the service. We also outline deadlines and what “within days” means so you can avoid trouble later.
Key Takeaways
- Trustees are normally responsible for registration with the TRS.
- There are two main routes to registration: tax liability and many express trusts.
- Common triggers include property transfers, investments and life policies.
- We provide a short checklist to check if you need registered quickly.
- Act within the stated deadlines or seek a solicitor or tax adviser.
Understanding trust registration in the UK and why it matters
Deciding how to hold property for loved ones can seem complex. We explain the basics in plain terms so you can act with confidence.
What a trust is and who’s involved
A trust is simply a legal container that holds money, investments or property for someone else’s benefit. A settlor sets it up. Trustees manage the assets. Beneficiaries receive the benefits.
Trustees can change over time. When they do, records need updating. That keeps everything clear for those who inherit and for the relevant services that monitor compliance.
What the trust registration service is used for
The trust registration service is an online government record. It helps tax officials and anti-money laundering teams see who controls assets and who benefits. It is about transparency, not only tax collection.
Everyday situations that often need attention
Common triggers include a family home held for children, a share portfolio set aside for grandchildren, or a life policy placed in trust.
| Situation | Typical asset | Who acts | Why it matters |
|---|---|---|---|
| Family provision | Property | Trustees | Keeps ownership clear for beneficiaries |
| Inheritance planning | Investments | Trustee | Aids tax and legal transparency |
| Life cover | Policy in trust | Trustees | Speeds payout to named beneficiaries |
When a trust must be registered because it is liable for UK tax
Tax events can turn a simple family arrangement into something you must report. Below we list the common triggers that usually mean you must register a trust on the online service.
Tax triggers that mean you need to register
We’ll set out the practical “tax triggers” that usually mean you must register a trust—this is the clearest route into TRS for many trustees.
Capital Gains Tax, Income Tax and Inheritance Tax
Income tax can arise from interest, dividends or rent paid into the arrangement. When that happens, trustees often need to record the details.
Capital gains tax usually follows a sale. For example, selling shares or a second property that makes a gain will commonly mean the trust must be recorded.
Inheritance tax issues occur in longer-term plans. Gifts into the arrangement or death-related transfers can create a charge and a need to register.
Stamp duty taxes and land transactions
Property deals can trigger stamp duty rules. In England and Northern Ireland this is SDLT. Scotland uses LBTT and Wales uses LTT.
Any land or property transaction that creates a tax liability will usually push the trust into the register.
Registering to claim tax relief
“Sometimes you register not because you owe tax, but so the trust can claim relief properly.”
| Trigger | Typical tax | What it means |
|---|---|---|
| Income from assets | Income tax | Must register if trust receives taxable income |
| Sale of asset | Capital gains tax | Register when gains create a charge |
| Property purchase/sale | SDLT / LBTT / LTT | Record required for land-related tax events |
| Claiming relief | Various | Registration may be needed to claim relief |
If you are unsure whether you need register trust, our guide on register trust explains the steps and when to act.
hmrc trust registration rules for non-taxable and express trusts
A deliberately set-up arrangement can carry duties even if no tax is due. After the october 2020 rule change, many non-taxable trusts still need recorded details. We explain what that means in plain language.
What “non-taxable trust” means in practice
An non-taxable trust is one that does not currently owe UK tax. That does not always remove the duty to report.
Often the settlement holds money for grandchildren or investments with no immediate charge. Even then, trustees may need register details on the online service.
What an “express trust” is and why it is often registrable
An express arrangement is deliberately created by a settlor, typically in a deed. It can be set up during lifetime or take effect on death.
Because of the deliberate nature of the creation, most express trusts must be listed even with no tax to pay. Don’t assume “no tax” means no paperwork.
Lifetime versus will-created arrangements
Lifetime settlements start when someone is alive. Will-created ones begin on death. The timing affects when you need registered and the deadline to act.
| Type | Typical example | When action is needed |
|---|---|---|
| Non-taxable express | Money for grandchildren | Often on creation |
| Lifetime settlement | Investment account set aside | At time of creation |
| Will-created | Property held after death | When estate is settled |
Trusts that do not need to be registered
Not every arrangement called a trust has to appear on the government list. We will summarise the common exclusions so you can quickly see if your arrangement is outside the rules.
Court and statutory arrangements
Arrangements imposed by a court or created by law never need listing. These are outside the online filing system by design.
Pensions, life policies and short-term death benefits
UK-registered pension scheme arrangements are excluded. Certain life and retirement policies also fall outside the rules.
Death benefits that are paid out within two years usually do not need listing either.
Everyday exemptions
- UK-registered charities and charitable arrangements;
- Co-ownership by tenants-in-common holding property;
- Will-related arrangements that hold estate assets for up to two years;
- Bereaved-children and 18–25 funds, and some financial or commercial arrangements.
| Category | Typical example | Why it is excluded |
|---|---|---|
| Court/Statutory | Court-ordered support | Created by law, not registrable |
| Pension schemes | Occupational pension fund | Covered by pension rules |
| Short-term death benefits | Death payout within 2 years | Paid quickly to beneficiaries |
| Named products | Child Trust Fund, VCT | Not a true private arrangement |
If you are still unsure whether your arrangements need registered, ask a solicitor or adviser before you act. We can help you check the details and avoid unnecessary steps.
Non-resident trusts and UK connections that can trigger registration
When assets span countries, simple decisions can have unexpected consequences for trustees. We explain the key UK links that can pull a non-resident arrangement into the online service.
When a non-resident trust must register due to UK income
If the arrangement receives UK-source income, it can become chargeable. Examples include rent from UK property, dividends from UK companies or interest from UK accounts.
Even occasional UK income can mean you must register. Gather clear details on the payer, amounts and dates before you start.
When UK assets create a registration requirement
Ownership of UK land or property is a common trigger. Sales, rentals or labelled UK land assets usually require the trustees to act.
We advise trustees with overseas family links to check property holdings, investments and any UK bank accounts early.
- Define your non-resident status and list UK income sources.
- Confirm any UK land or property and collect deeds or tenancy details.
- Prepare extra cross-border details — addresses, ID and beneficiary connections.
| Trigger | Typical example | Action needed |
|---|---|---|
| UK income | Rent, dividends | Must register if taxable |
| UK assets | Land, property | Record details and act promptly |
When in doubt, seek professional advice. Non-resident scenarios often need careful paperwork. A short call with an adviser can prevent costly mistakes.
Registration deadlines and key dates trustees need to know
Clear dates keep trustees calm and compliant when plans change. Below we set out the main dates and what acting “within days” really means in practice.
Deadlines for trusts created after october 2020
If a trust created after october 2020 becomes liable for tax, trustees normally have 90 days from that event to complete registration.
How timing worked for older non-taxable trusts and the 2022 deadline
Non-taxable trusts created on or before 6 october 2020 had to be registered by 1 September 2022 where they were not excluded.
If you missed that date and are unsure, act promptly and seek advice rather than wait.
What “within days” means in practice
Within days means don’t leave updates until year-end accounts. Treat the online record as an ongoing compliance file.
Quick examples that need action within days: a new trustee appointed, a beneficiary detail change, or the trust suddenly becoming liable for tax after receiving income or selling an asset.
| Event | Deadline | Action |
|---|---|---|
| Trust created after october 2020 | 90 days from taxable event | Register details and update records |
| Non-taxable trust (creation on/before 6 october 2020) | By 1 September 2022 | Confirm if excluded or register |
| Change of trustee or beneficiary | Within days of change | Update online record promptly |
If you need a practical how-to, follow our short guide to register as a trustee or ask for tailored advice.
How to register a trust on HMRC’s Trust Registration Service
Plan ahead: appoint one main contact and collect the essential papers before you log on.
Before you start: appointing a lead trustee and gathering information
We recommend one lead trustee as the main point of contact. This person handles the Government Gateway login and supplies ID details.
Gather basic information first: the arrangement name, date of creation and whether it is express. Collect names, dates of birth, contact details and country of residence for settlors, trustees and beneficiaries.
Setting up the right Government Gateway account
Open a Government Gateway account for an organisation, not a personal login. That avoids access problems later and keeps the record linked to the right entity.
The details you’ll need and declaring land or property
Prepare details about assets, including any UK land or property. Provide clear addresses, dates of purchase and values where asked.
Lead trustees normally give National Insurance numbers and any UTR they hold. Accuracy matters — errors slow the process.
Submitting the form and what happens next
Complete the online form in one sitting if possible. After submission, taxable arrangements often receive a UTR in about 15 working days. Non-taxable entries get a URN you can view via the service.
What to do if you cannot register online
If you cannot use the online route, contact the government helpline and explain the problem. They will advise an alternative process so you can still meet your duties.
For a simple step-by-step guide to register a trust online, follow our short walkthrough.
After registration: keeping the trust compliant and avoiding penalties
Keeping the record current is a small ongoing task that saves trustees large headaches.
Keeping TRS details up to date
Trustees are responsible for updating the online file whenever things change. New trustees, a change of trustee address, altered beneficiary details or shifts in assets all need attention.
Commonly forgotten updates:
- Adding or removing a trustee;
- Changing beneficiaries’ contact information;
- Reporting the sale or purchase of land or other significant assets.
Using the UTR to report income and gains
The arrangement’s UTR is used to report any taxable income and capital gains to the tax office. Use it when you complete trust accounts or submit returns.
Penalties and when to get advice
“Deliberate failures or long delays can lead to fines, assessed case‑by‑case and sometimes reaching several thousand pounds.”
Penalties depend on whether an omission was accidental or deliberate. Good records and prompt updates protect trustees. If you are unsure — for example after a property sale, cross‑border income, or a family dispute — speak to a solicitor or tax adviser without delay.
Conclusion
Let’s pull together the main points so you leave with a clear plan.
Most arrangements will need to be listed, though a short set of exclusions removes some from the online list. The two main reasons you must act are clear: tax liability—such as capital gains tax or stamp duty taxes—and the broader rule that many express arrangements still require a record even if no tax is due.
Common triggers are changes in assets, holding UK property, or steps taken after a person’s death. Keep a simple habit: update details as they change and avoid last‑minute scrambling.
If you are unsure whether your arrangement is excluded or you have complex assets or cross‑border issues, speak to a solicitor or tax adviser. For a practical walkthrough on registering, see our guide to registering a trust in Britain.