To register a trust with HMRC's Trust Registration Service, the lead trustee sets up an Organisation Government Gateway account, then submits the trust's details, its settlor, trustees and beneficiaries, usually within 90 days of the trust being created. Most express trusts must register, whether or not they owe any tax, and the details must be kept up to date.
Registration is separate from writing a will or setting up the trust itself, and it is not optional for most trusts. The rules below apply to England and Wales, with figures current as at August 2026 (gov.uk, subject to change).
What is the Trust Registration Service, and why does it exist?
The Trust Registration Service (TRS) is HMRC's online register of trusts and their beneficial owners. It was introduced in 2017 under anti-money-laundering rules, then widened in 2020 so that almost all UK express trusts must register, not only those that pay tax. Registering is also how a taxable trust obtains its Unique Taxpayer Reference (gov.uk, as at August 2026, subject to change).
Which trusts need to register with HMRC?
Two groups must register: any trust with a UK tax liability, and almost all UK express trusts even where no tax is due. An express trust is one deliberately set up by a settlor, such as a will trust or a lifetime trust, rather than one imposed by a court. As a trustee, assume registration is needed unless the trust appears on the excluded list.
| Trust | Register? | Why |
|---|---|---|
| Trust that owes income tax, capital gains tax, inheritance tax or stamp duty | Yes | All taxable trusts must register |
| Discretionary or lifetime trust with no current tax charge | Yes | Non-taxable express trusts must register too |
| Interest in possession trust holding a home or investments | Yes | Express trust, taxable or not |
| Bare trust holding money for a child or grandchild | Usually yes | Express trust unless it meets an exclusion |
Source: gov.uk register a trust, as at August 2026, subject to change. See our guide on using trusts in estate planning for how these types differ.
Which trusts are excluded from registering?
A set list of trusts does not have to register, mostly because they carry a low money-laundering risk or are governed some other way. Being on this list is the only reason an express trust can skip the TRS, so check the current version before assuming yours is exempt. Common exclusions include the following.
- Will trusts, for up to two years after death. A trust created by a will is excluded while the estate is wound up, but must register once it continues beyond two years.
- Life policy trusts paying out only on death or serious illness. A trust holding a protection policy that pays only on death, terminal or critical illness, or disability, is excluded while no other assets are added.
- Registered pension scheme trusts and most charitable trusts, which are regulated elsewhere.
- Co-ownership trusts where the legal owners of a jointly held property are also the only beneficiaries.
- Trusts imposed by legislation or a court, rather than set up deliberately by a settlor.
Source: gov.uk, list of trusts that do not need to be registered, as at August 2026, subject to change.
What are the deadlines for registering a trust?
A new trust generally has to be registered within 90 days of being set up or becoming taxable, whichever is later. Trusts that already existed had a one-off deadline of 1 September 2022. Once a trust is on the register, any change to the trustees, settlor or beneficiaries must be reported within 90 days of the trustees learning of it.
| Situation | Deadline |
|---|---|
| Trust created on or after 4 June 2022 | Within 90 days of creation |
| Non-taxable trust that existed before 4 June 2022 | By 1 September 2022 |
| Existing trust that becomes taxable | Within 90 days of the tax charge arising |
| Change to trust details after registering | Within 90 days of the change |
Source: gov.uk, as at August 2026, subject to change.
How do you register a trust with HMRC?
Registration is done online through the TRS by the lead trustee, or by an agent such as a solicitor or accountant acting for them. You cannot register by post; the only route is the digital service. The steps below set out the usual order.
- Appoint a lead trustee. The trustees choose one person to be the main contact with HMRC. This trustee runs the registration and receives correspondence.
- Create an Organisation Government Gateway account. The lead trustee needs an Organisation user ID and password, not a personal tax account. You can set one up during registration if you do not have one.
- Gather the trust details. Have ready the trust's name and creation date, and for the settlor, trustees and beneficiaries: names, dates of birth, addresses, and a National Insurance number or passport details. Taxable trusts also need the assets and their values.
- Complete the online registration. Enter the details on the TRS. You can save your progress and return within 28 days before it is cleared.
- Receive confirmation and a UTR. HMRC confirms the registration. For a taxable trust, it sends the lead trustee a Unique Taxpayer Reference, usually within 15 working days.
- Keep the record current. Update the register within 90 days whenever the trustees, settlor or beneficiaries change, and confirm the details each year the trust is taxable.
Trustees who cannot use the online service can call the HMRC Trusts helpline on 0300 322 9640 (gov.uk, Trusts enquiries, as at August 2026, subject to change). Our pricing page sets out where we can register on your behalf.
What do trustees most often get wrong?
The rules trip people up in the same few places, usually around trusts they did not think of as trusts. The table below pairs the common situation with what actually applies, so you can spot the ones that catch families out.
| What trustees assume | What actually applies |
|---|---|
| "It is a will trust, so it never needs registering." | Excluded only for two years after death. If it carries on beyond that, it must register. |
| "The life policy in trust pays out one day, so I will deal with it then." | Excluded while it only holds a death or illness policy, but registration is due once it pays out and holds cash or investments. |
| "Nothing has happened in the trust, so there is nothing to do." | A dormant non-taxable trust still has to be registered, and kept up to date, even with no income. |
This matters more each year because the tax backdrop is tightening. The £325,000 nil-rate band is frozen until 5 April 2031, and from 6 April 2027 most unused pension funds are due to count towards your estate, so more families are using trusts and taking on the duty to register (gov.uk, as at August 2026, subject to change). Our inheritance tax guide covers the freeze.
What happens if you register a trust late?
HMRC treats a first, honest failure leniently: there is usually no penalty for a first offence unless the trustees acted deliberately. Where a failure to register, or to keep the record current, is deliberate, a penalty of up to £5,000 per trust can apply. Registering late is always better than not registering at all.
Source: HMRC Trust Registration Service Manual, via gov.uk, as at August 2026, subject to change.
Frequently asked questions
Do I need to register my trust with HMRC?
Most likely yes. Almost all UK express trusts must register with the Trust Registration Service, whether or not they owe tax, unless the trust appears on HMRC's excluded list. If you are a trustee, assume registration is needed and check the current exclusions before deciding otherwise (gov.uk, as at August 2026, subject to change).
How long does it take to register a trust?
The online registration itself can often be done in one sitting once you have the details ready, and progress can be saved for up to 28 days. For a taxable trust, HMRC then sends a Unique Taxpayer Reference, usually within 15 working days of registering (gov.uk, as at August 2026, subject to change).
Can I register a trust myself, or do I need a solicitor?
A lead trustee can register the trust themselves through the online service at no charge. Trustees can also appoint an agent, such as a solicitor, accountant or estate planner, to register and maintain it for them, which many prefer where the trust is complex or the details are hard to gather.
What happens if I do not register my trust?
A first, non-deliberate failure usually carries no penalty, but a deliberate failure to register or to keep the record current can attract a penalty of up to £5,000 per trust. An unregistered taxable trust also cannot easily obtain the Unique Taxpayer Reference it needs to file returns (gov.uk, as at August 2026, subject to change).