On 1 September 2021, the Trust Registration service became available for non-taxable trusts to register with HMRC. Previously it had only been available to taxable trusts and those non-taxable trusts registered for the HMRC pilot of the service.

The opening of the TRS to all UK express trusts and some non-UK trusts holding UK property, whether taxable in the UK or not, has prompted HMRC to clarify the deadlines for trustees to register non-taxable trusts. These had previously been delayed due to the service not being ready. The new deadlines are:

  • Non-taxable trusts in existence on or after 6 October 2020: by 1 September 2022.
  • Non-taxable trusts created after 1 September 2022: within 90 days.
    • Trusts created within 90 days of 1 September 2022 have 90 days to register.
  • Changes to trust details and/or circumstances:  within 90 days of the change.

Certain specific trusts are excluded from registering as are bare trusts and deeds of trust between spouses in connection with Joint property ownership, as these are not classed as express trusts for these purposes.

Useful guides on this topic

Trust Registration Service
What is the Trust Registration Service? What trusts does it apply to? What are the requirements and deadlines?

UK Trusts
What is a trust? What types of trust are there? How are UK trusts taxed?

Trusts & Estates: Ten-year charge reporting requirements
What is the ten year charge (or principal or periodic charge) and when does it apply?

Trusts & Estates: Exit charge reporting requirements
What is an exit charge, or proportionate charge, and when does it apply?

Trusts & Tax planning
What is a trust? How can trusts be used in tax planning? What are the advantages and what are the pitfalls?



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