New online Trust Registration Service

By Danny Clifford

A new and compulsory Trust Registration Service has been launched by HMRC which now means that any trust that has a ‘tax consequence’ must register online annually.

A tax consequence can be defined as any transaction in respect of UK taxes including Income Tax, Capital Gains Tax, Inheritance Tax and Stamp Duty Land Tax. Therefore any trust that is required to complete a tax return will be required to register with the new service.

At the time of publication, it is only possible for a trustee to use the online registration process - the HMRC system that will enable Ensors to act as your agent is not yet live. If you would like Ensors to complete the registration process on your behalf please let your usual Ensors contact know and, once the agent system is available we will contact you again to explain the way forward and request any necessary information that we do not already hold.

To register a trust yourself you must first create a Government Gateway account setting up the trust as an ‘organisation’. Once this is completed you will then be able to fully register the trust.

If you wish to register the trust as trustee yourself you should visit and search for ‘Trusts and Estates Registration Service’. Follow the steps to register your new or existing trust and click on the ‘Don’t have a Government Gateway account’ link.

As you progress through the registration process there is a considerable amount of compulsory information required. This includes the names, dates of birth and national insurance numbers of the settlor, all trustees and certain beneficiaries, and the value of the trust when established.

Some of the questions during the registration process are not straightforward and are likely to require professional advice; however, there is the option to ‘save’ the details that have been inputted while you seek your answers. This can be done as often as you like albeit from once you start you only have 28 days to complete and submit the form as final, otherwise the information is deleted and you will need to start again.

For more information on the Trusts Registration Service or assistance with completing the online registration form please speak to your usual Ensors contact or email me direct.

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