New HMRC Trust Registration Rules from 30 June 2026: What Your Will Means for Your Executors

New legislation comes into force on 30 June 2026that directly affects anyone whose will includes a trust — and that is more common than most people realise. Here is what you need to know.

What is the Trust Registration Service?

The Trust Registration Service is HMRC's online register of trusts. Most UK trusts created after a death — including those arising under a will — must be registered within a set deadline, or the executors face potential penalties. Until now, the deadlines were tight and easy to miss during an already difficult time.

The New Rule: 2 Years from the Date of Death

The Money Laundering and Terrorist Financing (Amendment) Regulations 2026 (SI 2026/621) introduce a 2-year post-death grace period.

From 30 June 2026, executors dealing with an estate that includes a trust have two full years from the date of deathto complete the Trust Registration Service filing. This is a genuine reduction in admin burden — more time to sort out complex estates without the risk of an early compliance deadline.

What Counts as a Low-Value Trust?

The same regulations introduce a low-value trust exemption. Trusts where the total assets are worth less than £10,000 and annual income is below £5,000 will be exempt from the TRS registration requirement entirely. This removes a disproportionate burden from smaller estates.

Why This Matters If You Are Making a Will

If you already have a WillSafe kit: your documents are up to date with the new rules. There is nothing you need to change.

If you are planning to make a will:this change makes it an even better time to include trust provisions. Life interest trusts and discretionary trusts are among the most common and most protective will structures available — and from 30 June 2026, the administrative burden on your executors just got smaller.

If you are currently an executor: check whether the estate you are dealing with includes a trust. If the trust was already registered with TRS, no action is needed. If it has not yet been registered and was created on or after 30 June 2026, your new deadline is two years from the date of death.

WillSafe Kits Are Ready

WillSafe's will-writing kits already reflect the updated rules. When you include trust provisions in your will — as many people with children, property, or complex family situations should — you can be confident the guidance your executors receive is current.