TRSM91050 - How to: contents: register a trust: contents: How to register if trustees are unable to use the online service

If trustees are unable to use the online Trust Registration Service (TRS) due to being digitally excluded, they may be able to apply to register via a paper form. This may be because:

• it’s not practical for the trustee to use online services — this may be due to their age, disability, location, or another reason
• the trustee is a practicing member of a religious society (or order) whose beliefs are incompatible with using electronic communications or keeping electronic records

Trustees will need to explain how these reasons apply to their own circumstances when they contact HMRC to request a paper form.

Alternatively, it is possible for an agent to register a trust online on behalf of a digitally excluded trustee. However, after registering the trust, the agent will not be able to view or update trust details online until the agent and trustee have completed a digital handshake. Digitally excluded trustees can get help from HMRC to complete the digital handshake and authorise an agent.