You register a trust with HMRC through the online Trust Registration Service, using a Government Gateway account, and one trustee (the lead trustee) does this on behalf of all the trustees. Most UK express trusts must register whether or not they pay tax, and a trust that needs to register usually has 90 days from being created or from becoming liable for tax to do so (gov.uk, as at August 2026, subject to change).
This guide sets out who has to register, the deadlines, the steps involved, the information you will need to hand, and what happens if a trust is not registered on time. Figures and rules are current as at August 2026 and are subject to change. It is general information about the law of England and Wales, not advice for your own trust.
Who needs to register a trust?
Two broad groups of trust must be registered. The first is any trust with a UK tax liability, for example Income Tax, Capital Gains Tax, Inheritance Tax or Stamp Duty Land Tax. The second is most UK resident express trusts (a trust deliberately set up by a settlor, such as a family trust in a will or a lifetime settlement), even where no tax is due, unless the trust falls within a list of exclusions (gov.uk, as at August 2026, subject to change).
Some trusts are excluded from registering. Common examples include certain will trusts wound up within two years of death, registered pension schemes, most charitable trusts, and some policy and co-ownership trusts. A separate exclusion for certain low-value, non-taxable trusts was added by the Money Laundering and Terrorist Financing (Amendment) Regulations 2026 from 30 June 2026 (legislation.gov.uk, SI 2026/621, in force 30 June 2026, subject to change). Because the exclusions are detailed, it is worth checking each one against the trust rather than assuming.
| Type of trust | Register? |
|---|---|
| UK trust with any UK tax to pay | Yes |
| UK resident express trust with no tax to pay | Yes, unless excluded |
| Will trust wound up within 2 years of death | Usually excluded |
| Registered pension scheme, most charitable trusts | Usually excluded |
Source: gov.uk, check if you need to register a trust, as at August 2026, subject to change.
Trust registration deadlines
The headline deadline for a new trust is 90 days. A trust created now that needs to register must generally do so within 90 days of being created or of becoming liable for tax, whichever applies. Once registered, any later changes to the trust must also be reported within 90 days (gov.uk, as at August 2026, subject to change).
| Situation | Deadline |
|---|---|
| New trust that needs to register | Within 90 days of creation or of becoming liable for tax |
| Change to trust details after registration | Within 90 days of the change |
| Taxable trust, yearly confirmation | Declare the register is up to date by 31 January |
Source: gov.uk, manage your trust's details, as at August 2026, subject to change.
How to register with the Trust Registration Service
Registration is done online. The lead trustee, the trustee who takes main responsibility for HMRC contact, sets up or signs in to a Government Gateway account and completes the register for the trust. An agent, such as an accountant or a trust specialist, can register on the trustees' behalf where they are authorised to do so (gov.uk, as at August 2026, subject to change).
- Sign in to, or create, a Government Gateway user ID for the trust.
- Choose the lead trustee, who will receive HMRC correspondence.
- Enter the trust details, then the people involved (settlor, trustees, beneficiaries and any other named parties).
- Submit the registration and keep the Unique Reference Number or Unique Taxpayer Reference that HMRC issues.
A taxable trust is issued a Unique Taxpayer Reference so it can file returns, while a non-taxable trust receives a Unique Reference Number. Keep whichever number applies, because it is needed to claim the trust later and to make future updates.
What information you need to register
Have the trust deed and the details of everyone connected to the trust ready before you start. HMRC asks for information about the trust itself and about the people involved, so gathering it first tends to make the process quicker.
- The trust's name, the date it was created, and where it is resident and administered.
- Details of the settlor, the trustees, the beneficiaries and any other named individuals, including names, dates of birth, nationalities and countries of residence.
- Details of the trust assets, and for a taxable trust the value of those assets and the tax it is liable for.
Source: gov.uk, register a trust as a trustee, as at August 2026, subject to change.
Keeping the register up to date
Registration is not a one-off task. Trustees must tell HMRC about changes to the trust or the people connected to it within 90 days of the change happening. Where a trust is taxable, the trustees must also confirm each year, by 31 January, that the register is up to date, even if nothing has changed (gov.uk, as at August 2026, subject to change).
Registering the trust is the start. Reporting changes within 90 days, and confirming the record each year where the trust is taxable, keeps it compliant.
Penalties for not registering a trust
HMRC does not charge an automatic penalty simply for registering late. Its guidance states that it will not charge a penalty for a failure to register or maintain a trust, provided the trustees take action to correct it within the time limit HMRC sets. If the trustees do not act within that time limit, HMRC can charge a fixed penalty of £5,000 (gov.uk, as at August 2026, subject to change).
- Register through HMRC's online Trust Registration Service using a Government Gateway account (gov.uk).
- Deadline for a new trust: 90 days from creation or from becoming liable for tax (gov.uk).
- Report changes within 90 days; taxable trusts confirm the register by 31 January each year (gov.uk).
- Fixed penalty of £5,000 where trustees do not correct a failure within HMRC's time limit (gov.uk).
Scotland and Northern Ireland
The Trust Registration Service is run by HMRC and applies across the United Kingdom, so the registration duty and the 90-day deadline are the same in Scotland and Northern Ireland as in England and Wales. Trust law itself differs between the nations, and Scotland in particular has its own rules on how trusts are set up and administered, so if a trust is governed by Scottish or Northern Irish law it can be worth taking advice there on the underlying trust as well as registering it.
Frequently asked questions
Do I have to register a trust that pays no tax?
Usually yes. Most UK resident express trusts must register with the Trust Registration Service whether or not they have tax to pay, unless the trust falls within one of the listed exclusions, such as certain will trusts wound up within two years of death (gov.uk, as at August 2026, subject to change).
How long do I have to register a new trust?
A new trust that needs to register generally has 90 days from being created, or from becoming liable for tax, to register with HMRC. Later changes to the trust must also be reported within 90 days (gov.uk, as at August 2026, subject to change).
Who registers the trust, and how?
One trustee, the lead trustee, registers on behalf of all the trustees using an online Government Gateway account, or an authorised agent can do it for them. Registration is completed through HMRC's Trust Registration Service (gov.uk, as at August 2026, subject to change).
What happens if I do not register a trust on time?
HMRC does not issue an automatic penalty for late registration. Its guidance says it will not charge a penalty where trustees correct the failure within the time limit it sets, but it can charge a fixed penalty of £5,000 if they do not (gov.uk, as at August 2026, subject to change).
Do I need to do anything each year after registering?
If the trust is taxable, the trustees must declare that the register is up to date every year by 31 January, even if nothing has changed. Any change to the trust or the people involved must be reported within 90 days (gov.uk, as at August 2026, subject to change).
What information do I need to register a trust?
You need the trust deed, the trust's name and creation date, and details of the settlor, trustees and beneficiaries, including names, dates of birth, nationalities and countries of residence, along with details of the trust assets. Taxable trusts also give asset values and the tax the trust is liable for (gov.uk, as at August 2026, subject to change).
Trust registration often sits within wider planning, alongside a will, inheritance tax considerations and the rest of an estate plan. Where a trust is created by a will, it also connects to the probate process after death. If you would like to talk through where a trust fits, you can get in touch.