HMRC reminder - Deadlines for Trust Registrations 

The deadline for registering most trusts on the Trust Registration Service (TRS) is 1st September 2022.  

Trusts that are not taxable 

The deadline for registrations for non-taxable trusts in existence on 6 October 2020 is 1 September 2022, this also applies even if the trust has since been closed. 

Non-taxable trusts created after 6 October 2020 must register within 90 days of being created or otherwise becoming registerable, or by 1 September 2022 (whichever is later). 

Taxable trusts created on or after 6 April 2021 

Taxable trusts must register within 90 days of the trust becoming liable for tax or by 1 September 2022 (whichever is later). 

There are different registration deadlines for taxable trusts that were created before 6 April 2021, guidance for these types of trusts can be found at: Trust and Estates: detailed information.

More information on the trusts that need to register and the trusts that are excluded can be found at: https://www.gov.uk/topic/personal-tax/trustsTrusts and Estates: detailed information. Further detailed technical information can also be found in the Trust Registration Service Manual. 

To register a trust as a trustee, go to the Register a trust as a trustee page on GOV.UK and click on the register now button. 

If you need anything further in relation to trust registrations which is not covered in the guidance above, you can Contact HMRC.