Guidance

Register a trust as an agent

Register your client’s trust online if you’re a tax agent or adviser.

From:
HM Revenue & Customs
Published
17 November 2017
Last updated
20 December 2023 — See all updates

Who should register

You must register a trust with HMRC:

  • to make sure the trust complies with anti-money laundering regulations
  • if the trustees need to get a Unique Taxpayer Reference (UTR) — for example, for filling in a Self Assessment tax return for the trust, even if the trust is on the exemption list

You must register if the trust becomes, or is liable for any of the following taxes:

  • Capital Gains Tax
  • Income Tax
  • Inheritance Tax
  • Stamp Duty Land Tax
  • Stamp Duty Reserve Tax
  • Land and Buildings Transaction Tax (in Scotland)
  • Land Transaction Tax (in Wales)

The following types of trusts must register even if they have no tax liability:

  • all UK express trusts — unless they are specifically excluded (for example, a Schedule 3A trust)
  • non-UK express trusts, like trusts that:
    • acquire land or property in the UK
    • have at least one trustee resident in the UK and enter into a ‘business relationship’ within the UK

If the trust is not resident in the UK (non-resident trusts), you must register the trust if it becomes liable for tax on income coming from the UK or on UK assets.

If the trust has a tax liability but this is covered by a relief, you’ll need to register the trust if your client needs to claim the relief through Self Assessment.

Check if your trust is a Schedule 3A trust

You do not need to register your trust if it is a Schedule 3A trust, unless it has a liability to UK taxation. Schedule 3A trusts are also referred to as ‘excluded express trusts’.

Your trust is a Schedule 3A trust if it is any of the following:

  • a statutory trust by a court order or by law — for example, a trust created by a court when a couple cannot agree how to split assets during a divorce
  • used to hold money or assets of a UK registered pension scheme — like an occupational pension scheme
  • holding life insurance policies that only pay out on death, illness, or disability
  • a trust for a registered UK charity (or a charity not required to register with the Charity Commission under the Charities Act 2011)
  • set up to open a bank account for a child
  • set up on death that takes assets from the estate and is closed within 2 years of death (also called a ‘will trust’)
  • a trust with less than £100 and set up before 6 October 2020 (also called a ‘pilot trust’)
  • a co-ownership trust set up to hold shares of property or other assets jointly owned by 2 or more people as ‘tenants in common’
  • a trust relating to financial markets — including those created by default arrangements of a designated system or of the default rules of a recognised body
  • created to hold money for people other than the trustee — or those relating to professional services
  • holding client money, securities and other assets — this must be incidental to the carrying on of business by a relevant supervised person
  • a trust for capital markets and similar items
  • created to enable commercial transactions
  • a trust relating to registration of assets — for example, trusts created to hold the legal title of an asset for the person to whom the transfer or disposal is being made
  • a trust relating to legislative requirements — for example trusts set up to hold property, money from compensation for a personal injury or set up for a vulnerable beneficiary such as a disabled person
  • set up by government or other UK public authority

Other less common types of express trusts (which are set up for particular purposes) are also excluded from registration, unless they need to be registered because they are liable to pay tax.

Check with a solicitor, accountant, financial adviser or other professional advisor if you’re not sure if a product or arrangement:

  • is a trust
  • should be registered

Find out more information about trusts that are only required to register because of a liability to UK tax in the HMRC manual.

When to register trusts that are not taxable

Non-taxable trusts that were created on or before 6 October 2020

The deadline for registrations was on or before 1 September 2022.

Non-taxable trusts created after 6 October 2020

Register within 90 days of it being created or becoming liable for tax, or on or before 1 September 2022 (whichever is later).

When to register trusts that are only registered because they’re taxable

The registration deadline depends on:

  • when the trust was created
  • the tax the trust is liable for
  • if it has been liable for Income Tax or Capital Gains Tax before

When to register taxable trusts that are created on or after 6 April 2021

Register within 90 days of the trust becoming liable for tax or on or before 1 September 2022 (whichever is later).

When to register taxable trusts that were created before 6 April 2021

Trusts that are liable for Income Tax or Capital Gains Tax for the first time

Register on or before 5 October in the tax year after the one in which the trust both:

  • starts to receive any income or has capital gains
  • becomes liable for Income Tax or Capital Gains Tax

For example, if the trust received some interest for the first time in May 2019 (the 2019 to 2020 tax year) and became liable to Income Tax, you should have registered the trust on or before 5 October 2020 (in the 2020 to 2021 tax year).

Trusts that have been liable for Income Tax or Capital Gains Tax before

Register by 31 January in the tax year after the one in which the trust both:

  • receives any income or has capital gains
  • is liable for tax

Trusts that are liable for other taxes

Register the trust on or before 31 January in the tax year after the one in which the trust has any other tax liability, such as Inheritance Tax.

If the trust is liable for more than one tax, and both deadlines could apply, you must register before the earlier of the 2 deadlines.

If you do not register

The trustee may have to pay a £5,000 penalty if you or they:

  • fail to register the trust
  • do not keep the register up to date

What you’ll need

The following information is needed for both taxable and non-taxable trusts. For taxable trusts you should check what extra information you may need to provide.

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 if 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 Unique Taxpayer Reference if they are registering a taxable trust
  • a unique reference number if registering a non-taxable trust

You 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 Unique Taxpayer Reference
  • address
  • telephone number
  • email address
  • country of residence

Settlors

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

You’ll need to give their:

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

If the trust was set up by a living settlor, you’ll be asked to tell us if the settlor has mental capacity when registering a trust.

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 does have mental capacity, unless you tell us they do not

Find out more information about what mental capacity means in relation to trusts in the HMRC manual.

For all other organisations involved in the trust you’ll need to give their:

  • organisation name
  • address
  • country of residence

Beneficiaries

You should give the details of all known beneficiaries who can benefit from the trust. If you have more than 25 beneficiaries in any one beneficiary type, keep a note of additional beneficiaries for your own records.

Named beneficiaries

You must give details of all individuals, trusts, charities and organisations named as beneficiaries in the deed.

Some named beneficiaries will only benefit when a certain event happens, like when another beneficiary dies. You can include these in a class of beneficiaries until the event occurs. At that point, give their details on the register as a named beneficiary.

Classes of beneficiaries

You can use a ‘class’ of beneficiaries to describe a group of individuals who are not yet known or named individually in the trust deed, for example, future grandchildren. This can also include named potential beneficiaries.

When a member of a class of beneficiaries benefits from the trust, and so becomes known, you must give their details. You will be asked to give a description of each class.

This is used to record beneficiaries who are part of an organisation, for example, employees of a company.

You’ll also need to give an approximate number of beneficiaries in the group.

Ownership or controlling interest in a company based outside the EU, Norway, Iceland or Liechtenstein

This is when a trust has ownership of, or a controlling interest in a company based outside the EU, Norway, Iceland or Liechtenstein.

You’ll need the:

  • company name
  • company address
  • country whose laws govern the company
  • date when the trust took controlling interest

What extra information you’ll need for taxable trusts

You’ll need:

  • the type of trust
  • details about how it was set up
  • the trust’s Unique Taxpayer Reference, if it has one
  • to say if the trust is listed as a Schedule 3A trust — trusts in this position are only registered if they need to get a Unique Taxpayer Reference to declare a tax liability

Deceased settlors

If available, you’ll need their:

  • National Insurance number (if they’re a UK citizen)
  • address
  • passport details and address (if they’re not a UK citizen)

Other individuals and organisations

You must also give one of the following:

  • National Insurance number (if they’re a UK citizen)
  • their address
  • passport details and address (if they’re not a UK citizen)

Shares

You’ll need the:

  • share company name
  • number of shares
  • class and type of share
  • approximate value of the shares when you register the trust

Partnership

You’ll need the partnership:

  • description
  • start date

Business

You’ll need the:

  • business name
  • business description
  • business address
  • approximate value of the business when you register the trust

Property and land

You’ll need the:

  • address, name or description of the property or land
  • estimated full value of the property or land at the time of registering the trust
  • estimated value of the portion of land or property held in trust if it does not own it all

Money

You’ll need the total amount of money in the trust.

Other assets (such as cars, jewellery or art)

You’ll need:

  • a description of the asset
  • the value of the asset when you register the trust

How to register

  1. Register as an agent with HMRC.

  2. Create an agent services account.

  3. Use your agent services account Government Gateway user ID and password.

Register now

HMRC services may be slow during busy times. Check if there are any problems with this service.

Report that beneficial owners may be at a disproportionate risk of harm

HMRC may share information held on the Trust Registration Service in limited circumstances with some third parties. Information will only be shared if either:

  • individuals can show that they’re looking into a specific instance of money laundering or terrorist financing in relation to a specific trust
  • a trust holds a controlling interest in offshore companies

This information includes the beneficial owner’s:

  • full name
  • month and year of birth
  • nationality
  • country of residence
  • beneficial interest in the trust

HMRC will not share information on specific individuals if doing so would lead to a disproportionate risk of:

  • fraud
  • kidnapping
  • blackmail
  • extortion
  • harassment
  • violence
  • intimidation

Tell HMRC in writing if you become aware that one or more of the trust’s beneficial owners may be exposed to a disproportionate risk of harm if their information is released.

Send an email, with ‘Beneficial owners at risk of harm’ in the subject line, to: [email protected]. Include the:

  • trust Unique Taxpayer Reference or unique reference number
  • trust name
  • lead trustee name
  • beneficial owners that are at risk of harm
  • specific risk of harm
  • full reason why the beneficial owner is at risk of the specified harm
  • full reason for believing that releasing their trust information would expose them to a disproportionate risk of harm
  • length of time for which you believe this risk will continue

This email is sent at the owner’s risk and HMRC will not be liable for any interception of that information. This mailbox will only accept information reporting a risk of harm.

How HMRC will respond to reports of disproportionate risk of harm

Reporting a risk of harm is not a guarantee that the exemption will be applied. The exemption applies only if releasing the beneficial owner’s trust information would expose them to a disproportionate risk of harm at the time when a trust data request is received and being dealt with.

When a risk of harm notification is received, HMRC will review the information provided and then respond in writing to the trustees. The response will state if HMRC will or will not apply the risk of harm notification. If it is applied it will exempt the information from release if a trust data request is received for that trust. This assurance will apply for 12 months from the date the notification is received.

You should send further requests for a risk of harm exemption on an annual basis if you believe the risk of harm continues to apply. You should send your request between 11 and 12 months from the date you sent your previous request.

After you’ve registered

Registering your client’s trust does not give you authority to act on your client’s behalf.

If you are registering a trust that is liable to tax, HMRC will send the lead trustee a Unique Taxpayer Reference, usually within 15 working days. You’ll need the Unique Taxpayer Reference to start filing Self Assessment tax returns.

If the trust is not liable to pay tax, HMRC will send the lead trustee a unique reference number, usually within 15 working days

Tell HMRC about changes to registration details

Before you can view or change the details about the trust you gave at registration, you must get authorisation from your client.

This authorisation is only for updating the trust’s registration details. It does not replace either:

Once you are authorised, use the online service to tell HMRC if any of the information about the trust you gave at registration changes. This includes changes to settlors, trustees or beneficiaries.

Starting new business relationships

If your client’s trust wants to start a new business relationship with an organisation that we define as a relevant person, they will need to give them an up-to-date copy of their proof of registration document.

You can download a PDF copy of the document in the online service, by selecting ‘Get evidence of the trust’s registration’.

You can find out more about what a relevant person is and what will happen if you do not provide them with a proof of registration document in the guidance to report a trust discrepancy to HMRC.

Sharing information about your client’s trust

We may share details about your client’s trust if someone submits a trust data request to us and it meets the requirements of the Money Laundering Regulations.

Find out how to ask HMRC for information about a trust to find out:

  • who we will share information with
  • what we will share
  • when we will share it

Updates to this page

Published 17 November 2017
Last updated 20 December 2023 + show all updates

  1. References to registering a trust on time have been removed.

  2. How HMRC will respond to reports of disproportionate risk of harm has been added.

  3. Added translation

  4. A link to guidance about penalty charges for not registering or maintaining a trust has been added to the 'If you do not register on time' section.

  5. Guidance on how to check if your trust is a Schedule 3A trust has been added.

  6. The 'After you've registered' section has been updated with information on what you need to do if your client starts a new business relationship with an organisation and when HMRC will share information about your client's trust.

  7. We have updated the guidance on penalties due to late registration or failure to register.

  8. Information on how to report that beneficial owners may be at a disproportionate risk of harm has been added.

  9. Guidance has been added about the information you need to register a trust if the settlor is deceased.

  10. The section 'when to register' has been updated, as a trustee may now receive a notification letter reminding them to register a trust if it is not registered on time.

  11. The section on 'further considerations for trusts that are only required to register because of a liability to UK tax' has been removed and a link has been added to more detailed information.

  12. The 'Who should register' section has been updated.

  13. Information about the registration deadline for taxable and non-taxable trusts has been added.

  14. Added translation

  15. We've updated the page with further guidance for both taxable and non-taxable trusts.

  16. Sections about what you'll need to register a trust and employment trust beneficiaries have been updated.

  17. Information about the number of beneficiaries in any one beneficiary type has been updated to 25.

  18. The instructions about how clients should set up agent authorisation have changed in the section 'Tell HMRC about changes to registration details'.

  19. Information about what you need to do to tell HMRC about changes to registration details has been updated.

  20. Tell HMRC about changes to registration details has been updated.

  21. The 'how to register' section has been updated.

  22. The guidance has been updated to make it clearer who should register, when to register, what you'll need to register and what happens after you register.

  23. This guidance has been updated to show the types of trust you must register, and the deadlines for registering.

  24. Information on how to tell HMRC about changes to lead trustee details has been added.

  25. The guidance has been updated to show that the lead trustees may have to pay a penalty, not their agents.

  26. The guidance has been updated to include information about penalties for not registering your client's trust, and for not telling HMRC about changes to your client's information.

  27. Added information about what to do if you need to record details of more than 2 settlors.

  28. The 'How to register' section has been updated to include more detail on creating an agent services account.

  29. Updated content to make clear what you need to register for an agent services account.

  30. The guidance has been updated to explain more about classes of beneficiaries and how to register a trust, and that you need an agent services account before being able to register.

  31. First published.

Sign up for emails or print this page

Contents

Related content