We explain, in plain English, what HMRC usually expects when trustees need to provide paperwork. Our aim is to help you prepare clear, complete files that speed review and reduce stress.
We set out the basics for preparing records so they are easy to check first time. We cover finding the right paperwork, scanning it properly and keeping a reliable copy for your own protection.
Sending scans is usually part of a wider compliance flow — registration, updates and declarations — not a one‑off task. We flag the common risks families face: unclear pages, missing sheets and exposure of personal data.
Throughout this short guide we will take you step by step through the Trust Registration Service. We keep the focus on UK trustees and homeowners with practical habits that protect your family over the long term.
Key Takeaways
- Prepare clear files so HMRC can review them quickly.
- Keep a reliable copy and a log of what you sent and when.
- Follow the registration steps calmly and methodically.
- Avoid missing pages and protect personal data when sharing scans.
- For practical help, see our step‑by‑step guide.
When HMRC needs trust documents and what “sending” looks like in practice
There are a few clear moments when HMRC will want to see supporting paperwork from trustees. Most of the time this links to the trust registration service and wider anti‑money laundering regulations. We explain what to expect and how to act calmly.
How the registration service and AML rules work
The trust registration process is mainly handled online through the Trust Registration Service. Most trusts that must register do so via this route. This helps meet AML regulations and makes records easier to check.
Taxable versus non‑taxable: different requirements
Taxable arrangements usually have a UTR and link into ongoing tax admin. They often need fuller evidence and more frequent updates. Other trusts may still be required to register but provide fewer supporting details.
Key deadlines and common triggers
Only the lead trustee can claim and manage a trust on the register. Trustees must update the register within days — specifically within 90 days — after any significant changes.
- Typical triggers for updates: changes to trustee contact details, beneficiary details, or control and ownership.
- Mismatched details slow progress. Keep names, addresses and dates consistent with your files.
- One simple filing routine — one folder, one naming pattern, one version history — saves time when asked for evidence.
Preparing scanned trust documents for compliance-ready submission
Collect the key files that prove who acted, when they acted, and why each change took place.
What to keep ready: start with the signed trust deed, deeds of appointment or variation, any official letters and the forms or paper that explain later changes.
How to order and name files: use a clear pattern such as TrustName_DocumentType_Date_V1.pdf. Keep pages in sequence. Place supporting records immediately after the document they explain.
Quality and format: use PDF for multi‑page packs. Check that every page is legible, flat and complete, especially signature blocks and schedules.
Privacy and storage: redact sensitive lines if unnecessary and store copies securely at home. Record the date and who approved each pack.
- Create an audit trail: date of creation, version, approver name and what was sent.
- Before upload checklist: correct file names, page order, readable images, and saved backup.
- For extra help see our register a trust as a trustee guidance.
| Pack Item | Why it matters | File example |
|---|---|---|
| Signed deed | Shows original terms | SmithFamily_Deed_2020_V1.pdf |
| Deeds of variation | Explains changes | SmithFamily_Variation_2022_V1.pdf |
| Official letters & forms | Evidence of correspondence | SmithFamily_HMRCLetter_2023_V1.pdf |
Access and identification essentials before you start
Before you log in, gather the identifiers and access tools you will need so the process flows without stress.
Government Gateway: pick an organisation account
To claim and manage a trust on the Trust Registration Service the lead trustee should use an Organisation account. This shows you are acting for the estate rather than as a private individual.
Keeping your ID, password and access code safe
When you set up Government Gateway you will get an emailed access code. It expires after 30 minutes. A 12‑digit Government Gateway ID then appears. Keep that ID and your password in a secure place.
- Do: store the ID in a secure digital folder and a physical file.
- Don’t: share passwords by unsecured email or text.
Using the URN or UTR correctly
After registration HMRC sends a letter with a URN (15 characters) or a UTR (10 numbers for taxable arrangements). Treat that reference like a passport number. It links your file on the service and speeds any later correspondence.
If you want help getting set up, see our guide to register online.
How to send scanned documents HMRC trust via the Trust Registration Service
Start by having the trust reference and the lead trustee’s details ready — this makes the online claim quick and calm.
Claiming as lead trustee with the URN or UTR
Only the lead trustee may claim the record on the Trust Registration Service. Use the URN or UTR exactly as shown on HMRC’s letter.
Go to “Manage Your Trust’s Details” on GOV.UK, sign in or create a Government Gateway and choose an Organisation account. Then enter the reference and follow the on‑screen steps.
Passing security checks for trustees and beneficiaries
The service checks names, dates and addresses against the register. Answers must match the original registration details.
Important: three wrong attempts lock you out for 30 minutes. If that happens, pause, check the original file and try again.
Working with an agent or solicitor
TRS asks whether an agent manages the online register. Select yes if a solicitor or agent maintains the record.
Choosing the correct option changes the process and who receives email alerts. It does not remove lead trustee responsibilities.
Submitting and saving evidence
When you update or declare changes, keep clear copies of what you upload and every confirmation screen.
“Save confirmation pages, reference numbers and any downloaded declarations — they prove what you filed and when.”
- Complete the online step and note the reference shown.
- Download or print the confirmation and any PDF receipts.
- Store these with your own file and record who submitted the change and the date.
| Action | Why it matters | What to save |
|---|---|---|
| Claim on TRS | Establishes the lead trustee on the register | Claim confirmation and reference |
| Answer security questions | Prevents unauthorised access | Screenshot if needed and original register details |
| Declare changes | Keeps the register accurate | Declaration receipt and date |
Updating trust details after registration and keeping records accurate
Small changes can trigger a requirement to update the register — spot them early. Trustees must update the Trust Registration Service within 90 days of any changes to keep the record accurate and to protect everyone involved.
What counts as a change and how to use “Make changes and declare”
HMRC typically treats changes to names, addresses, beneficiaries, or who acts as lead trustee as reportable. Administrative updates, such as replacing a trustee or updating a phone number, also count.
On the TRS select “Make changes to the Trust and declare”. Follow the prompts, upload any supporting files and save the confirmation. Keep a dated record of the action and the date you declared the change.
How to avoid lockouts and delays
Before answering security questions, check the original registration entry. Guessing can trigger lockouts and slow the process. Gather exact names, dates and addresses first.
“If details don’t match, pause and compare with your original record before retrying.”
Maintaining access and changing phone numbers for codes
Security codes often arrive by text or phone. If the registered phone number changes, call the TRS helpline on 0300 123 1072 to update access details.
We recommend keeping a dated changes log showing what was changed, the effective date and when you updated the register. This record proves you acted within days and protects trustees if questions arise later.
For a step‑by‑step walkthrough of the registration and updating process, see our guide to registering a trust in.
Tax and reporting responsibilities linked to your trust documents
We explain how your paperwork supports tax reporting and why that matters.
Your records form the story behind each number on a tax return. They show how income arose, what was sold and why distributions happened.
For taxable arrangements with a UTR, trustees must make an annual declaration to confirm details are up to date. The deadline for that declaration is 31 January each year.
Annual declaration timing and penalties
Even if nothing changed, a declaration is required. Missing this can cause issues.
Deliberate failure to keep the register updated risks a penalty of up to £5,000. We say this plainly so you treat admin as part of your duties, not an optional task.
How records link to the main tax areas
Good files make Income Tax, Capital Gains Tax and Inheritance Tax easier to handle.
- Income Tax: rental statements, bank slips and expenses back up declared income.
- Capital gains: sale contracts, valuations and disposal notes explain gains tax calculations.
- Inheritance Tax: deed terms and beneficiary records show how assets are treated on death.
When to complete a tax return (including SA900)
Trustees may need to file the Self Assessment Trust and Estate Tax Return (SA900) when the trust has taxable income or gains.
Keep dates, valuations and distribution notes with your files so an accountant can prepare an accurate tax return without extra charges.
“Clear records speed reporting and reduce the risk of costly mistakes.”
- Keep income paperwork (rental receipts, interest statements).
- Save disposal evidence (contracts, valuations) for gains calculations.
- Record distributions and dates to show how income and gains are shared.
If income or gains change, seek advice early. A short call to an accountant often prevents bigger problems later. For guidance on keeping digital records see create digital records.
Conclusion
Good practice, begins with a tidy digital folder and a calm routine.
A few simple steps cover most needs: set up access, claim the record, make timely registration updates and keep one clear file of your files.
Keep legible scans, consistent names and a dated log so your records prove what you did and when.
Plan for deadlines — update within 90 days and meet annual requirements if the trust is taxable. Take each part of the process in small, steady steps.
If anything feels unclear, seek professional guidance or advice. Clear admin protects family assets and makes the whole trust journey far easier.