TRSM31010 - Registration: contents: introduction: contents: introduction

This section provides details of the information required of trustees about a trust. TRSM20000 sets out the trusts that are required to register on the Trust Registration Service (TRS). The particular reason for registration of the trust will affect the information required to be provided by the trust on registration and the information required to be kept up to date or provided on changes to the trust’s circumstances.

For taxable trusts, TRS provides a single online route for trusts and complex estates to comply with their registration obligations, and to obtain their Self-Assessment (SA) Unique Taxpayer Reference (UTR) where this applies.

TRS replaces the paper 41G (Trust) form in use prior to 2017 and the ad hoc process for trustees to notify HMRC of changes in their circumstances. Trusts that are required to register with HMRC are now required to do so through TRS.

For trusts that are non-taxable at the point of registration – those only registering as registrable express trusts (see TRSM22000) – TRS provides the route for the trustees of these trusts to meet their money laundering registration obligations.

When a trust previously registered on TRS as a non-taxable trust subsequently incurs a tax liability TRS provides a mechanism for the trust to provide the relevant information required (see TRSM25030 for the list of relevant taxes).

For information on when a trust has a liability to UK taxation, see TRSM25030.

For more information on the information required at the point of registration, see TRSM32000.