We explain, in plain English, how to follow the official route. This short guide shows the Trust Registration Service on GOV.UK and what trustees must do to comply with anti‑money‑laundering rules and to obtain a UTR when needed.
Most trustees are people holding family property, investments or funds for children. You will see why accuracy, the name and the creation date matter. HMRC can fine up to £5,000 for failing to keep details up to date.
We set expectations. This is a registration process, not a tax filing, though the two often link when a trust becomes taxable. Before you begin, gather deed details, lead trustee information and asset summaries.
For step‑by‑step official guidance see the GOV.UK guidance. If you prefer practical help from advisers, read our expert notes at MP Estate Planning.
Key Takeaways
- Use the Trust Registration Service on the GOV.UK website to make a formal trust registration.
- Trustees usually register to meet anti‑money‑laundering rules or to get a UTR.
- Keep the trust’s name and date accurate to avoid penalties.
- This is a separate step from filing tax, but the two can become linked.
- Gather trustee, settlor and asset details before you start the process.
Understanding the Trust Registration Service and why registration matters
A clear public record now shows who holds and benefits from certain family assets and why that matters.
The trust registration service is a government-held record that exists mainly to support anti‑money‑laundering rules. It is not just about tax. The service helps regulators check who controls assets and where benefits flow.
Below we explain who appears on the trust register and the everyday roles you will need to name before you start.
When a trust must appear on the register
Some arrangements must be listed even if no tax is due. If the arrangement meets the legal tests, it is “registerable”.
Who does what?
We use plain language:
- Settlor – the person who puts assets in.
- Trustees – the people who look after those assets.
- Beneficiaries – those who may benefit.
One trustee must be named as the lead trustee. That person is the main contact, gets reference numbers and must keep details current. Legally, however, all trustees remain equally responsible.
“Accurate beneficial ownership information keeps families safe and helps prevent financial abuse.”
| Role | Main duty | Practical note |
|---|---|---|
| Settlor | Creates the arrangement and transfers assets | Usually a family member |
| Trustees | Manage assets and make decisions | All share legal responsibility |
| Lead trustee | Main contact with authorities | Keeps contact details and receives references |
If you want practical help naming people and completing details, see our guide for trustees.
Who must register a trust with HMRC in the UK
Knowing which arrangements must appear on the public record helps trustees avoid unexpected penalties.
UK express trusts generally must be listed even if no tax is owed. Most express arrangements set up in the UK are included unless a specific exclusion applies.
Non-UK arrangements with UK connections
Certain non-UK express trusts become reportable when they acquire UK land or property. They are also caught if a UK-resident trustee enters a UK business relationship.
When tax makes a trust reportable
Taxable events also trigger listing. These include income tax, capital gains tax and inheritance tax. Stamp duty charges — like Stamp Duty Land Tax and Stamp Duty Reserve Tax — and devolved land taxes in Scotland and Wales also matter.
Common assets can create liability. A buy-to-let property generates income. A share portfolio can create gains. Even cash held in the arrangement can lead to Self Assessment duties.
Practical tip: if you must claim relief through Self Assessment, you may still need to make details public. For help, see our guide to protect your family’s future.
Which trusts are excluded from registration (Schedule 3A trusts)
Some family arrangements are excluded from immediate registration, but that exception can change if tax becomes due.
What Schedule 3A means in practice: these are express trusts usually left off the public list while they remain free of UK tax liability.
Common excluded arrangements
- Will trusts used during estate administration — often excluded for up to two years after death.
- Pension and certain scheme trusts where payments arise under regulated pension rules.
- Life insurance arrangements that pay out on death, illness or disability.
- Small pilot trusts set up before 6 October 2020 with under £100.
When exclusion ends
Co‑ownership as tenants in common and many commercial or transactional arrangements start excluded but become registerable if a UK tax charge appears.
If you hold property, land or capital for others, think twice. Check the deed and take regulated advice rather than guessing about your position.
| Excluded type | Typical reason for exclusion | When it becomes reportable |
|---|---|---|
| Will trusts | Short‑term estate administration after death | If estate tax, IHT or other tax liability arises |
| Pension/life insurance | Payments under pension or policy rules | When benefits create a taxable event |
| Pilot trusts <£100 | Historical small funds set up before 6 Oct 2020 | Becomes reportable if later taxed |
| Co‑ownership | Tenants in common holding property | Reportable when income, gains or land charges arise |
Registration deadlines and how to know when to register
Timings matter: the date a trust is set up and the first taxable event determine which deadline applies.
Non-taxable trusts created after 6 October 2020
For non-taxable arrangements set up after 6 October 2020, you must act within 90 days of creation or within 90 days of becoming liable for tax.
Taxable trusts created on or after 6 April 2021
If a trust becomes liable for tax from 6 April 2021, the same 90-day window applies from the date the liability arises.
Older taxable trusts: the 5 October and 31 January dates
Older arrangements follow a different timetable. A first-time Income Tax or capital gains liability normally needs details by 5 October in the relevant year.
Ongoing liabilities and many other cases use the 31 January deadline for later declarations and updates.
Missed deadlines and penalties
“Failing to meet the deadline can lead to penalties of up to £5,000.”
We recommend a simple timeline: note the creation date, when assets were added, first income or gains, and when tax first fell due.
| Situation | Key date | Action required |
|---|---|---|
| Non-taxable trust (post 6 Oct 2020) | Creation or first tax liability | Register within 90 days |
| Taxable trust (from 6 Apr 2021) | Date tax liability arises | Register within 90 days |
| Older taxable trust | First IT/CGT liability or ongoing case | 5 October for first liability; 31 January for ongoing |
hmrc register trust online: what you need before you start
A little preparation saves time: collect the key documentary facts the system requires before you begin.
Trust basics to gather
- Exact name of the arrangement and the date it was created.
- Whether it is an express trust and any UK land or property the arrangement has bought.
- Copies of the deed and any earlier correspondence so names and dates match.
Lead trustee information
Have the lead trustee’s full name, date of birth, address and contact details ready. ID and a phone or email help avoid delays.
Settlor and beneficiary details
Record settlor details, plus date of death if relevant and the answer to the mental capacity prompt for living settlors.
List named beneficiaries and, if you use classes (for example “future grandchildren”), note that you must keep internal records if one class has more than 25 people.
Non‑UK specifics
If the arrangement has a UK business relationship or controls an offshore company, prepare the company details and the nature of the link.
| Item | Why it matters | Example |
|---|---|---|
| Name & date | Must match deed to avoid queries | Smith Family Settlement, 12 March 2021 |
| Lead trustee | Receives reference and contact | Full name, DOB, address, email |
| Beneficiaries | Named or classed; recordkeeping if 25+ | Named: John Smith; Class: “grandchildren” |
Setting up the right Government Gateway account for trust registration
Set up the correct government account before you try to submit any details; the wrong login stops the process fast.
We explain the small but vital differences. Getting the right account saves time and reduces stress when you complete the registration service forms.
Why you need an Organisation Government Gateway account
You must use an Organisation Government Gateway account. An Individual gateway ID will not work for a trust application.
This is the rule that trips people up. If you start with a personal login, you will be blocked when the system asks for an organisation ID.
One Gateway account per trust: plan ahead
HMRC expects a different Organisation Gateway ID for each separate trust you manage.
Plan distinct emails and logins if you oversee multiple family arrangements. That keeps records clean and avoids mixing references.
Security codes and keeping your Gateway ID safe
During sign-up you need an email, a contact name and a phone number. The service then generates your Government Gateway ID.
You will receive security codes by text or call. Keep your phone number up to date and store the ID and password securely.
- Store credentials in a safe place and tell at least one other trustee where they are kept.
- Use a stable phone number for codes or set up alternate recovery details.
- Review access if a trustee steps down to avoid future lockouts.
| Step | Why it matters | Quick tip |
|---|---|---|
| Create an Organisation account | Needed to proceed with the registration service | Don’t use a personal login |
| Assign one ID per trust | Prevents mixed records and missing references | Use separate email addresses |
| Secure codes and backup | Protects access and evidence downloads | Record recovery options with another trustee |
“A tidy gateway setup makes later updates and evidence downloads far easier.”
How to register a trust on the TRS: step-by-step online process
Begin the TRS process at GOV.UK and take your time to choose the correct service option. We guide you through the screens so you do not end up in a management area by mistake.
Starting the registration on GOV.UK
Sign in with an Organisation Government Gateway and open the trs section labelled for new registrations. Confirm you have chosen the correct trust registration service before you proceed.
Entering people and roles accurately
Enter trustees, the lead trustee, settlors and any protectors exactly as shown on the deed. Small mismatches — dates, postcodes or country names — are the most common cause of queries.
Adding assets and values for taxable cases
If the arrangement is taxable, add asset categories and sensible estimated values. Common categories include:
| Category | Example |
|---|---|
| Property | Land or buy-to-let valuations |
| Shares | Quoted or unquoted holdings |
| Business | Partnership or company interests |
| Money & other assets | Cash, jewellery, art |
Submitting and saving evidence
Before submission check all details and upload ID where requested. After you submit, download and store the confirmation screen and any reference numbers — these act as proof if a bank or adviser asks for evidence.
After registration: UTRs, URNs and proof of registration
Completion of the service starts a short follow-up process that issues formal references by post or via the account.
What taxable cases receive
Taxable arrangements normally receive a Unique Taxpayer Reference. The lead trustee usually gets this by post within days — typically within 15 working days.
Non-taxable outcomes
For non-taxable cases the record does not produce a UTR. Instead, you log back into the service to view and note the unique reference number for the arrangement.
Using and proving registration
Banks and other relevant persons often ask for proof when you open accounts or change services. You can download an “evidence of registration” PDF from your account.
- Keep the UTR or unique reference with the deed and contact details.
- Provide the PDF to banks, advisers or financial institutions when asked.
- Store a clean copy securely so future trustees can access the information fast.
| Situation | What you receive | Typical timing |
|---|---|---|
| Taxable arrangement | Unique Taxpayer Reference (UTR) | Posted to lead trustee within 15 working days |
| Non-taxable arrangement | Unique reference number (URN) in your account | Available immediately after logging back in |
| Proof for banks | Evidence of registration PDF | Download from services area and save securely |
Claiming, maintaining and updating your trust registration
Claiming the record links the lead trustee to the trust so the account can be managed securely.
How the lead trustee claims a registered trust
The lead trustee must claim the entry using their Government Gateway login and the unique reference (URN or UTR) sent by post.
Keep that reference safe. It is how the government contacts the lead trustee and verifies ownership.
Security checks and practical issues
Expect simple identity checks. The system may ask for personal details and another person’s connection to the arrangement.
Three incorrect security answers can lock the account for about 30 minutes. If that happens, wait and try again or use the recovery options.
Keeping details current (the 90‑day rule)
Trustees must update key details within 90 days of a change. This includes changes to trustees, beneficiaries, addresses or other material information.
We advise noting changes as they happen to avoid penalties and extra hassle.
Annual declarations and tax deadlines
Taxable arrangements must file an annual declaration by 31 January each year. This sits alongside any income tax or capital gains tax returns the trust may need.
Working with an agent
You can authorise a solicitor or accountant to manage the registration service for you. Authorisation does not remove trustee responsibility.
“Authorising an agent helps with the paperwork, but trustees remain accountable for accuracy.”
- Claiming links the account using Government Gateway plus URN/UTR.
- Security checks may lock you out after three wrong answers.
- Update changes within 90 days or face penalties up to £5,000.
- Annual declarations for taxable cases are due by 31 January.
Conclusion
A clear checklist and steady approach turn a fiddly admin task into a one‑off job.
Confirm whether your trust must appear on the trust register and check exclusions. Gather deed, settlor and beneficiary details, then use the official trust registration service to complete the process.
Two practical levers matter most: set up an Organisation Government Gateway account and meet the relevant deadline (often the 90‑day rule). After submission keep your reference numbers and download proof of registration.
If you are unsure about complex exclusions, non‑UK links or tax triggers, follow official guidance or seek regulated advice. For step‑by‑step help see the GOV.UK page to manage your trusts via the manage your trusts registration service.
Take it one step at a time — a clear record protects your estate, property and family capital.