We explain, in plain English, how to register trust details and meet key deadlines. This short guide suits UK homeowners and families who use trusts for estate planning, asset protection or to care for children and vulnerable relatives. We keep language simple and practical.
Most trusts must go through the online Trust Registration Service for trust registration. You normally have 90 days from creation to complete registration. There is no fee for using the TRS, though professional help from solicitors or accountants may cost extra.
We will cover the two big questions: do you need to register, and by when? We also explain what trustees must keep updated after registration, and the practical risks if deadlines are missed. Our checklist later will show what information to gather and how to avoid penalties.
Key Takeaways
- Most trusts require TRS registration within 90 days.
- There is no online fee, but professional advice may cost money.
- Trustees must keep records updated after registration and will get a reference number.
- Missing deadlines can lead to penalties, so act promptly.
- See our step‑by‑step guide to registering a trust in Britain: registering a trust in Britain.
Understanding the Trust Registration Service and why it matters
The Trust Registration Service is the online system trustees use to record who is involved and what the arrangement holds.
What the service does
The registration service is where trustees list key facts. It names the settlor, trustees and beneficiaries. It records the assets held and the date the arrangement began.
Why people use these arrangements
Families often use them for asset protection, to avoid probate delays, to keep private affairs discreet, or to decide when heirs receive money.
Key roles explained
Settlor: the person who provides funds or property.
Trustees: those who manage assets day-to-day and make decisions.
Beneficiaries: people who benefit under the terms set out.
| Role | Main duty | Example |
|---|---|---|
| Settlor | Creates and funds the plan | Parent puts investments aside for grandchildren |
| Trustees | Manage assets and follow rules | Two family friends oversee payments |
| Beneficiaries | Receive benefits as specified | Children get income at 25 |
Remember: acting as a trustee means looking after other people’s interests. Keep details accurate and update the TRS when things change.
Do you need to register a trust on the TRS?
Most UK express arrangements need an entry on the online TRS within set time limits.
Start with the simple rule of thumb: most UK express trusts must appear on the TRS. An express trust is one set up deliberately by a settlor, usually shown in a deed or created by a will after death.
Some non‑UK express trusts also need listing. This happens when there are UK links, for example UK property or other strong UK connections. Cross‑border families should check their position carefully.
What HMRC means by “tax liability”
Tax liability means the trust currently owes UK tax — income, capital gains, inheritance or stamp duties. A non‑taxable trust has no current UK tax due, but that can change.
Non‑taxable trusts can become taxable if they start receiving income or make gains. When that happens, reporting duties and entries on the TRS may change even if the arrangement is already registered.
| Situation | Typical action | Why it matters |
|---|---|---|
| UK express trusts | Enter on TRS promptly | Most are legally required to appear |
| Non‑UK trusts with UK links | Check connections and list if triggered | UK property or beneficiaries can create obligations |
| Non‑taxable arrangements | Confirm exclusions before assuming | Rules changed; many now fall within scope |
Practical tip: confirm the trust type, UK links and any tax liability before you act. Trustees are responsible for the decision.
By the end of this section you should know whether you need register trust on the TRS and what facts to check: type of arrangement, residence or UK connections, and any current tax liability.
Trusts that are exempt from trust registration
Certain categories of arrangement benefit from clear exemptions, so trustees may not need to act.
Charitable and pension scheme arrangements
Charitable trusts and trusts holding assets of a UK‑registered pension scheme are often outside scope. Keep clear documentation showing charitable status or pension links.
Will trusts and the two‑year rule
Where a will creates an arrangement holding only estate assets, the requirement can pause for up to two years after death. Note the date of death and keep a file note of the end date.
Bereaved children and young adults
Certain funds for bereaved children, and for young adults aged 18–25 (including awards under the Criminal Injuries Compensation Scheme), may be exempt.
Court or legislation‑created arrangements
Trusts imposed by a court or formed by statute are excluded under Schedule 3A of the Money Laundering Regulations. Keep the legal papers as proof.
Practical tip: keep a short file note recording which exemption applies, relevant dates and supporting documents. If assets change, you must check whether registration becomes necessary.
Deadlines to register and key dates trustees must know
Deadlines matter: trustees must track key dates from day one.
Most arrangements must complete trust registration within 90 days of the creation date. “Created” normally means the date the arrangement is legally set up. Keep that date in your file and note when the 90‑day window ends.
The 90-day registration deadline for new arrangements
If you miss the 90-day window, act quickly. Document why and update records. Deliberate failure or ignoring updates can lead to penalties, sometimes fixed sums up to £5,000 depending on the case.
Non-taxable trusts created on or before 6 October 2020
There was an important transitional date of 6 October 2020. Many non-taxable trusts created on or before that date faced a historic deadline of 1 September 2022. Check whether any of your arrangements fall into that group.
When an estate needs registering because administration continues beyond two years
Where a will creates a trust and estate administration continues for more than two years from the date of death, registration may be required. That duty usually falls within 90 days after the two‑year anniversary.
Practical tip: draw a simple timeline—death date → two‑year point → 90 days to act—so you can see if you need to register and when.
Who must register a trust with HMRC and what trustees are responsible for
Trustees carry the legal duty of making sure the arrangement is recorded correctly and on time. We explain who HMRC will hold to account and what that means in practice.
Trustees’ legal duty to register accurately and on time
Trustees are the named people HMRC will contact. They must supply facts from the deed and verified personal details.
Accurately means checking names, dates and asset information before you submit. The declaration confirms the entry is true, so double‑check everything.
Appointing a lead trustee as the main contact
Choose one organised person as the lead trustee. This person acts as HMRC’s main point of contact and manages updates.
The lead trustee typically provides contact details, ID information and an account email. Pick someone available and reliable.
Using an agent such as solicitors or accountants
Many appoint solicitors or accountants to complete registration. Agents can submit on your behalf, but trustees must approve the content.
HMRC charges no fee for the TRS. Professional services do cost money, so ask for clear quotes that state if ongoing updates are included.
Practical note: trustees act for beneficiaries. Good record keeping protects both the family and the trustee personally.
| Who | Typical role | What to provide |
|---|---|---|
| All trustees | Legal responsibility for entries | Deed, dates, ID details |
| Lead trustee | Main contact and updater | Contact info, account email, availability |
| Agent (solicitors/accountants) | Complete submissions and advise | Written authority, fee quote, scope of services |
If you need step‑by‑step help, see our guide to register a trust as a trustee or contact professional services for complex cases.
Information you’ll need before you start the registration service
Good preparation saves time. We recommend collecting all core facts before you open the online form. That way you avoid time‑outs and partial submissions.
Core trust facts
HMRC asks for the trust name and the creation date. You must say if the arrangement has acquired UK land or property since 6 October 2020.
People details to gather
For settlors, trustees and beneficiaries collect full names, date of birth, nationality and country of residence. Lead trustees often need ID such as NI number or passport, plus email and phone.
Assets, land and property
List all assets held. Highlight any UK land or property and give rough values. Include bank accounts, shares, pensions and other investments.
Extra disclosures that catch people out
Prepare details of any company ownership or controlling interests and any UK business relationships. Also list “other individuals” who can influence decisions, such as protectors or advisors.
Tip: keep a single folder with scanned ID, deeds and a short checklist. It makes the online process a simple form‑filling task rather than a fact hunt.
| Item | Typical details | Why it matters |
|---|---|---|
| Trust name & date | Name, creation date | Identifies the arrangement |
| People | Names, DOB, nationality, residence, ID | Verifies who is involved |
| Assets & property | UK land, property, accounts, investments | Shows what the arrangement holds |
| Business links | Company ownership or controlling interests, UK relationships | May trigger extra disclosures |
Need step‑by‑step help? See our guide for trustees on the official government service or advice for agents at our agent guidance.
How to register a trust with hmrc step by step
We’ll take you through each online step so that the whole process feels manageable.
Creating a Government Gateway organisation account
First, set up Government Gateway sign‑in details and choose an Organisation account. Do not use a personal login. Keep the Government Gateway ID and account password safe.
Entering the TRS sections in order
Open the registration service and complete sections in sequence: Details, Settlors, Trustees (including the lead trustee), Beneficiaries, Company ownership/controlling interest, Protectors and Other individuals.
Enter clear, verified details for each person. Note UK land questions and values where asked.
Declaring and submitting
Check every line before you make the declaration. Submission confirms the information is true. Save or print both the draft answers and the final submission for your records.
What to do if you cannot register online
If the online form fails, notify government support quickly and ask for alternative routes.
Contact the TRS helpline on 0300 123 1072 for help. We also recommend saving all correspondence and screenshots until the issue is resolved.
After your trust is registered: UTR or URN, reporting tax and keeping TRS updated
After submission, trustees should watch for a formal reference letter from HMRC.
What to expect. HMRC posts a confirmation letter to the lead trustee. It contains either a URN or a UTR.
A URN looks like an alphanumeric code (for example XYTRUST12345678). A UTR is ten digits (for example 1234567890). Taxable arrangements often receive a UTR within about 15 working days.
How the reference is used
Keep the reference safe. You will need it for future contact and online filings.
Using the UTR: trustees use the UTR to report income and capital gains. This often happens via Self Assessment or the trust’s tax return.
Ongoing administration and keeping TRS accurate
Keeping the TRS details current is part of normal administration. Update the record when trustees, beneficiaries, addresses or assets change.
If a non-taxable arrangement becomes taxable, enter the new facts promptly. That protects beneficiaries and reduces penalty risk.
Note: for estate-related matters, the same rules apply during administration—keep details current until closure.
| Action | What you get | When | Why it matters |
|---|---|---|---|
| Complete online entry | Confirmation letter with URN or UTR | Usually by post within 15 working days | Proof the arrangement is recorded |
| Receive UTR | 10-digit tax reference | Often for taxable arrangements | Used to report income and capital gains |
| Change of trustees or beneficiaries | TRS update required | Within a reasonable time after change | Keeps records accurate and reduces risk |
| Assets change or gains arise | Update TRS and file tax returns | When status changes or tax arises | Ensures correct tax reporting on income and capital |
Keep records. Maintain simple accounts and notes of decisions. Good files make later reporting easier and protect trustees if questions arise.
Registration is the start of good administration, not the finish line.
Conclusion
A short final check can stop small errors becoming costly problems.
We summarise the essentials. In the UK most trusts now need the trust registration service entry unless an exemption applies. Identify the type, check for exclusions and confirm any tax liability before you act.
Trustees must keep details accurate, meet deadlines and update the record when facts change. Saving your submission and keeping reference numbers is sensible household administration.
If matters are complex — overseas links, company interests or unclear status — seek guidance from solicitors or tax advisers. Professional services can save time and reduce personal risk.
Finally, if you think your arrangement should already be on the TRS, act now, document what you find and get help to put things right. Proper registration keeps family plans working as intended.
FAQ
What are the key requirements and deadlines when registering a trust with HMRC?
Trustees must tell HMRC about relevant trusts using the Trust Registration Service. For most new trusts that create a tax liability, registration must happen within 90 days of the trust becoming liable. Non-taxable trusts created after 6 October 2020 also usually need to be recorded. Missing deadlines can lead to penalties, so we recommend starting early and keeping records of submission dates.
What is the Trust Registration Service and why does it matter?
The Trust Registration Service (TRS) is the government service that collects details of relevant trusts and their people. It helps HMRC check tax compliance and prevents fraud. For trustees, using the TRS ensures transparency and lets them meet legal duties around income, capital gains and reporting.
What is the TRS used for in practice?
The TRS stores trust details, the names of trustees, settlors and beneficiaries, and information about trust assets such as UK land. HMRC uses the information to link tax records, process tax returns and identify potential tax liabilities. It also provides a reference number trustees need when dealing with tax matters.
Why do people set up trusts in the UK?
People use trusts to protect assets, pass wealth to beneficiaries, manage money for children or vulnerable relatives, and organise assets within estate planning. Solicitors and accountants often recommend them to reduce future family disputes and ensure assets are held and managed as intended.
Who are the main roles in a trust?
A trust typically involves a settlor (who creates it), trustees (who manage it) and beneficiaries (who receive benefit). There can also be protectors or enforcers. Trustees carry the day-to-day duty to act in beneficiaries’ best interests and to meet all reporting and tax obligations.
Which UK express trusts must be recorded on the TRS?
Most UK express trusts that are not fully exempt will need to be registered. This includes many discretionary, interest-in-possession and accumulation trusts, especially if they have tax to report or hold UK land. The test is whether the trust is relevant under TRS rules rather than its label.
Do non-UK trusts ever need to be added to the TRS?
Yes. Non-UK trusts with UK connections—such as UK-resident trustees, UK-situated land or UK beneficiaries—may need registering. The TRS rules look at links to the UK rather than where the trust was created.
What does HMRC mean by “tax liability” for trusts?
Tax liability for trusts covers duties such as income tax, inheritance tax charges and capital gains tax arising from trust activity. If a trust must pay or report tax, it is typically treated as taxable for TRS purposes and must be registered within the required deadline.
Which trusts are generally exempt from registration?
Exempt trusts include many charitable trusts and registered pension scheme trusts. Certain court-imposed trusts and trusts created by statute are also out of scope. Trustees should check guidance carefully, because specific conditions must be met for an exemption to apply.
What about will trusts and estates—when do they stop being exempt?
Will trusts and estate-related trusts usually remain exempt for two years after the date of death while the estate is administered. If administration continues beyond two years, trustees may need to register the estate on the TRS from that point.
Are there special rules for trusts set up for bereaved children or young adults aged 18–25?
Yes. Trusts set up under bereavement provisions for children or young adults between 18 and 25 normally benefit from a specific exemption. Trustees should check the exact terms and keep evidence to support the exemption if HMRC queries it.
Do trusts imposed by a court need listing on the TRS?
Many court-imposed trusts are exempt from registration. Examples include certain administration orders and probate-linked arrangements. Trustees should verify whether the court order or legislation explicitly exempts the trust before assuming no action is required.
What are the main registration deadlines trustees must know?
Key dates include the 90-day deadline for most trusts that become liable for tax and special rules for trusts created on or before 6 October 2020. Estates that continue being administered beyond two years from death may also require registration at that point.
How does the 90-day rule work for new trusts?
If a trust first becomes liable to pay tax or to report because of events such as income arising or a capital gains disposal, trustees have 90 days from that event to submit full TRS details. We recommend setting reminders so the deadline is not missed.
What about trusts created on or before 6 October 2020?
Non-taxable trusts created on or before 6 October 2020 had different transitional arrangements. Many of these now still need registering unless specifically exempt. Trustees should check the trust’s creation date and seek guidance if unsure.
When must an estate be registered if administration continues beyond two years?
If the executor or trustee continues to administrate the estate more than two years after the date of death, the estate may no longer be treated as an estate for TRS exemption and should be registered. Keep records of administration dates and activities as evidence.
Who is responsible for registering a trust and providing accurate details?
Trustees carry the legal duty to ensure the TRS submission is accurate and on time. All trustees share responsibility, though appointing one lead trustee to manage the process is good practice to avoid confusion.
Can we appoint a lead trustee to act as HMRC’s main contact?
Yes. Trustees can nominate a lead trustee who is HMRC’s primary contact. This person should keep all trustees updated and make sure details in the TRS are complete and correct.
Can solicitors or accountants register the trust on our behalf?
Yes. An agent such as a solicitor, accountant or professional adviser can register the trust using the TRS. Trustees must give authority and check submissions carefully, because legal responsibility for accuracy remains with the trustees.
What information will HMRC ask for when using the TRS?
You’ll need the trust’s creation date, name and purpose, details of trustees, settlors and beneficiaries, and information about any UK land or property. You may also need to disclose business relationships and company ownership or controlling interests.
What personal details are required for trustees, settlors and beneficiaries?
HMRC asks for full names, dates of birth, nationalities, addresses and unique tax references where available. For some beneficiaries, details of entitlement and dates of becoming a beneficiary are also required.
How do UK land or property holdings affect the information we must supply?
Trusts owning UK land or property must declare this on the TRS. HMRC needs the property details because land can create specific tax liabilities and stronger UK connections for non-UK trusts.
What extra disclosures might be needed about business relationships or company ownership?
If the trust owns shares or controls a company, or if there are business interests, trustees must disclose these. Details may include company names, registration numbers and the nature of control or ownership.
How do we start registering a trust online?
Trustees create a Government Gateway organisation account for the trust, then access the TRS online. The process walks you through sections for settlors, trustees, beneficiaries, protectors and other individuals.
What sections does the TRS require us to complete?
The TRS is divided into sections for the trust’s details, settlors, trustees, beneficiaries, protectors and any other relevant persons. You will also need to disclose assets, including capital and income sources that may trigger tax.
How should we check and submit our TRS information?
Before submitting, review every entry for accuracy and completeness. Save a copy of the submission and note the service reference. Accurate filing helps when using the UTR to report income or capital gains later.
What can we do if we cannot register online?
If online filing is not possible, contact HMRC for alternative arrangements. Agents can sometimes help, and HMRC guidance offers phone support. Keep records of attempts to file in case of later enquiries.
What reference number will we receive after registration?
After registration you’ll receive a Trust Unique Reference Number (URN) or UTR in some cases. This reference sits on correspondence and is needed for tax reporting and when working with advisers.
How do trustees use the UTR to report income and capital gains?
Trustees use the UTR to complete trust tax returns and to pay any income tax or capital gains tax due. The UTR links trust records to HMRC systems and is required when submitting online or dealing with HMRC by phone or post.
What ongoing duties do trustees have after the trust is registered?
Trustees must update TRS details when people or circumstances change, report taxable events and file trust tax returns as required. Keeping the TRS current avoids penalties and helps protect beneficiaries’ interests.
How quickly should we update the TRS after a change?
You should update the TRS as soon as reasonably practical after a material change, such as a new trustee, beneficiary changes, or disposal of major assets. Timely updates keep records accurate and reduce the risk of non-compliance.