Trust Registration Service Deadline UK: When Trustees Must Register (2026)
Since September 2022, almost all UK express trusts must be registered on HMRC's Trust Registration Service — regardless of whether the trust pays any tax. New trusts have 90 days from creation to register. Existing trusts should already be registered. HMRC is now enforcing compliance.
Key deadline: 90 days from creation
All new UK express trusts created on or after 1 September 2022 must be registered on the TRS within 90 days of creation. For will trusts, the 90-day clock starts on the date of the testator's death. Trustees are personally responsible. The September 2022 deadline for existing trusts has already passed — register immediately if not yet done.
TRS registration deadlines at a glance
| Type of trust | Registration deadline | Notes |
|---|---|---|
| New trust created on/after 1 Sep 2022 | Within 90 days of creation | Clock starts on the date the trust is created |
| Will trust (trust created by a will) | Within 90 days of testator's death | Death date, not grant of probate date |
| Trust existing before 6 Oct 2020 (non-taxable) | 1 September 2022 — already passed | Register immediately if not yet done |
| Trust created between 6 Oct 2020 and 1 Sep 2022 | 1 September 2022 — already passed | As above |
| Taxable trust (any date) | 90 days of first becoming taxable | And by 5 Oct following tax year for annual returns |
| Change in trustees / beneficiaries | Within 90 days of the change | Annual update (31 Jan) if no mid-year changes |
Do will trusts need to register on TRS?
Yes — most will trusts must register on the TRS. A will trust is created on the date of the testator's death, and the 90-day registration deadline runs from that date.
However, there is an important exemption: will trusts that come into existence on death and are wound up within 2 years of the testator's death do not need to register. This covers the typical situation where an executor holds estate assets during administration and distributes them within the standard estate administration period. If you expect the estate to be distributed within 2 years of death, you may not need to register.
If the will creates a longer-lasting trust — a life interest trust for a surviving spouse, a discretionary trust for children, or a trust for a vulnerable beneficiary — the exemption will not apply and registration is required within 90 days of death.
Common will trusts and TRS requirements
| Trust type in will | TRS required? |
|---|---|
| Residue held pending distribution, wound up within 2 years | No — 2-year exemption applies |
| Life interest trust for surviving spouse (ongoing) | Yes — register within 90 days of death |
| Discretionary trust for children / grandchildren (ongoing) | Yes — register within 90 days of death |
| Bereaved minor trust (s.71A IHTA) | No — exempt |
| Age-18-to-25 trust (s.71D IHTA) | No — exempt |
| Trust for a disabled person (qualifying) | Yes — must register (no exemption) |
| Flexible life interest trust (FLIT) | Yes — register within 90 days of death |
How to register a trust on TRS
- Create a Government Gateway account — if trustees do not already have one. The account should be created in the name of the trust, not an individual trustee.
- Access the TRS via GOV.UK — search for "Register a trust" on gov.uk and log in with the Government Gateway credentials.
- Provide trust details — trust name, type, date of creation, country of establishment.
- Provide settlor details — full name, date of birth, NI number, and address. For deceased settlors (e.g., will trusts), include the date of death.
- Provide trustee details — all trustees' full names, dates of birth, NI numbers (or passport/ID for non-UK individuals), and addresses.
- Provide beneficiary details — for named beneficiaries, full personal details. For a class of discretionary beneficiaries (e.g., "the children and remoter issue of X"), a description of the class suffices.
- Declare asset details — a description of the trust assets and an estimated value.
- Submit and receive a Unique Taxpayer Reference (UTR) — HMRC issues a trust UTR after registration. This UTR is used for all future tax correspondence relating to the trust.
FAQs
What is the Trust Registration Service and who must use it?
The Trust Registration Service (TRS) is HMRC's online register of trusts. It was established under the EU's Fourth and Fifth Anti-Money Laundering Directives (4AMLD and 5AMLD), implemented in the UK through the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (as amended). The TRS requires trustees of most UK express trusts — and some non-UK trusts with UK connections — to register the trust and maintain up-to-date records. Initially (from 2017) only trusts with UK tax consequences had to register. From October 2020, the scope was extended significantly to include non-taxable express trusts. Nearly all trusts created under English law are express trusts — meaning they are deliberately created, either in writing (a will trust, a deed of trust, a deed of settlement) or orally. The main categories that must register are: (1) UK express trusts — trusts with taxable income, capital gains, or where IHT is due; (2) non-taxable UK express trusts created on or after 6 October 2020; (3) non-UK trusts that acquire UK land or have at least one UK resident trustee and enter into a business relationship with a UK entity. TRUSTEES are responsible for registration — not the settlor or beneficiaries. For will trusts, the executors who become trustees are responsible. HMRC provides the TRS through the Government Gateway; trustees need a Government Gateway account to register.
What is the TRS registration deadline for new trusts?
For trusts created on or after 1 September 2022, the registration deadline is 90 days from the date of creation. For will trusts (trusts created by a will), the 90-day period runs from the date of the testator's death — not from the date of the grant of probate. This is important because will trusts come into existence on death, even though the trustees may not be able to act fully until probate is obtained. The 90-day clock starts ticking on the date the testator dies. Examples: if the testator died on 1 March 2026, the will trust registration deadline is 30 May 2026 (90 days later). For a lifetime trust created by deed on 15 January 2026, the deadline is 15 April 2026. For a bare trust created for a child when money was invested on their behalf on 10 February 2026, the deadline is 11 May 2026 (if it is not exempt — see exemptions below). TAXABLE TRUSTS created on or after 6 April 2021 must register within 90 days of the trust becoming liable to a UK tax (income tax, CGT, IHT, SDLT/LBTT/LTT, or stamp duty). If a previously non-taxable trust becomes taxable for the first time after registration, the trustees must update the registration within 90 days.
What was the TRS deadline for trusts that existed before September 2022?
For trusts that were already in existence before September 2022 (specifically, trusts created before 6 October 2020 that had not previously needed to register), the extended deadline was 1 September 2022. This was the date by which all such trusts — including non-taxable trusts that would not previously have registered — were required to be on the TRS. Taxable trusts that had already registered on the TRS (under the pre-2020 rules) needed to update their registrations by 1 September 2022 to provide additional information about beneficial owners (including beneficiaries). For trusts created between 6 October 2020 and 1 September 2022, the registration deadline was 1 September 2022 regardless of when during that period they were created (rather than 30 days from creation as the transitional rules provided). If your trust was in existence before 2022 and has not yet been registered, it is late — trustees should register immediately. HMRC issued an initial 'soft landing' period but has since moved to formal enforcement.
Which trusts are exempt from TRS registration?
Not all trusts must register. The key exemptions are: STATUTORY TRUSTS: trusts imposed by law (such as the statutory trust arising on intestacy for a minor child) do not need to register. REGISTERED PENSION SCHEMES: pension trusts regulated under the Pension Schemes Act 1993 are exempt. CHARITABLE TRUSTS: trusts registered with the Charity Commission (or OSCR in Scotland) are exempt. BARE TRUSTS FOR MINORS (COMMON EXEMPTION): a bare trust holding assets for an absolute beneficiary who is a minor, where the assets are held temporarily (e.g., a child's savings account held in a parent's name as bare trustee) — this is one of the most-used exemptions. However, the exemption applies only where the trust is a bare trust and not a discretionary or interest in possession trust. CO-OWNERSHIP TRUSTS: trusts created solely to hold co-owned property (two or more people owning a home together as beneficial tenants in common under an express declaration of trust) are exempt, provided both beneficiaries are also the trustees and there is no other trust activity. WILL TRUSTS IN THE FIRST 2 YEARS: will trusts that come into existence on death and distribute the estate within 2 years of the testator's death do not need to register. This is a valuable exemption for executors who hold estate assets in trust pending distribution — if you expect to complete estate administration within 2 years of death, you may not need to register the trust. BEREAVED MINOR TRUSTS AND AGE-18-TO-25 TRUSTS: statutory trusts for bereaved minors (under IHTA 1984 s.71A) and age-18-to-25 trusts (s.71D) do not require TRS registration if they meet all the statutory conditions. LIFE ASSURANCE POLICIES: policies paying out on death or critical illness that only pay out to the person who took out the policy (no trust element) are excluded. The exemption does NOT extend to policies held in a proper life assurance trust.
What information do trustees need to provide when registering on TRS?
The TRS registration requires trustees to provide information about the trust itself, the trustees, the settlor(s), and the beneficial owners. For the TRUST: the trust name, type of trust, date of creation (or date of testator's death for will trusts), country of residence, and whether the trust is taxable. For the TRUSTEES: full name, date of birth, national insurance number (or equivalent for non-UK individuals), address, and country of residence for each trustee. For the SETTLOR: full name, date of birth, date of death (if applicable), NI number, and address. For BENEFICIAL OWNERS (beneficiaries and protectors): the 5AMLD requirements mean trustees must record detailed information about all potential beneficiaries. For named beneficiaries: full name, date of birth, NI number if they are UK residents, and address. For discretionary trusts where beneficiaries cannot be identified individually, a description of the class of beneficiaries is sufficient. ASSETS: a description of the trust's assets and an estimated value at the date of registration. ANNUAL UPDATES: trustees must keep the TRS up to date. Any change in trustees, settlors, or beneficiaries must be notified to HMRC within 90 days of the change. An annual declaration confirming the information is correct must be submitted by 31 January each year for taxable trusts (non-taxable trusts: confirm annually if asked by HMRC, or on request).
What are the penalties for missing the TRS registration deadline?
HMRC can impose penalties on trustees who fail to register or update the TRS on time. The penalty regime under the Money Laundering Regulations 2017 (regulation 86) and the Finance Act 2020 schedules includes: INITIAL PENALTY: for a first late registration failure, the penalty is typically £100. REPEATED FAILURE: for a second failure (same trust, different obligation), the penalty rises to £200. CONTINUED FAILURE: for a third or subsequent failure, the penalty is £300 or 5% of the IHT liability (whichever is greater). DELIBERATE FAILURE: where HMRC considers the failure deliberate rather than negligent, penalties of up to £3,000 can be imposed. TAX-RELATED PENALTIES: if a trust has taxable income or gains and failure to register leads to underpayment of tax, additional tax penalties apply under the usual HMRC penalty regime (50–200% of the unpaid tax for deliberate failures). PRACTICAL ENFORCEMENT (2026): HMRC's TRS enforcement has ramped up since the September 2022 deadline passed. HMRC has sent compliance letters to trustees who have not registered and is beginning to issue penalty notices. However, HMRC has generally been lenient with first-time failures where the trustee registers promptly after receiving a compliance letter. Do not rely on leniency — register immediately if the trust is not yet registered. APPEALING PENALTIES: trustees can appeal a TRS penalty within 30 days of the penalty notice on the grounds of reasonable excuse (e.g., genuine lack of awareness combined with prompt registration on discovery of the requirement).
Related guides
Planning trusts in your will?
WillSafe UK's will kits are designed for England and Wales. For trust provisions in a will — particularly discretionary trusts or life interest trusts — we recommend specialist legal advice alongside your will kit.