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Trust Registration Service

The Trust Registration Service (TRS) has been introduced. HMRC launched the system in September 2021 with a deadline for  all non taxable trusts to be registered by 1 September 2022. 



What you’ll need

The following information is needed for both taxable and non-taxable trusts.  However, you should read the section on taxable trusts to check what extra information you may need to provide.

Taxable and non-taxable trusts

You’ll need:

  • the name of the Trust
  • the date the Trust was created
  • to say if the Trust is an express trust or not
  • details about whether a non-UK trust has a business relationship in the UK
  • details about any UK land or property the Trust has purchased

You should be able to find these details in the Trust Deed and from any correspondence that the Trust has had with HMRC.

Lead trustees

All Trustees are equally legally responsible for the Trust, but you must nominate one ‘Lead Trustee’ to be the main point of contact for HMRC. The Lead Trustee will receive the Trust’s UTR if registering a taxable trust and a Unique Reference Number (URN) if registering a non-taxable trust. You’ll need to keep their contact information up to date.

You’ll need to give their:

  • name
  • date of birth
  • National Insurance number and address (if they’re a UK citizen)
  • passport details and address (if they’re not a UK citizen)
  • telephone number
  • country of residence
  • country of nationality

If the Lead Trustee is an organisation, you’ll need to give their:

  • organisation name
  • organisation UTR
  • address
  • telephone number
  • email address
  • country of residence

 Deceased settlors

A Settlor is an individual who has put assets into a trust.

You must give their name, and if available their:

  • date of birth
  • date of death
  • last known country of residence
  • country of nationality


Other individuals and organisations

For other individuals involved in the Trust including more trustees, living settlors, protectors and beneficiaries you should give their:

  • name
  • date of birth
  • country of residence
  • country of nationality
  • mental capacity at the time of registration — HMRC will assume the individual has mental capacity, unless you tell us they do not

Free Initial Consultation

For further advice on the use of trusts for financial planning and asset protection please contact one of our Specialists for a free initial consultation.

Wills & Estate Planning Team

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