What Is the Trust Registration Service (TRS)?

The Trust Registration Service (TRS) is a UK government system introduced by HMRC. It allows trustees to register details of a trust and its beneficiaries, trustees, settlors, and assets. The HMRC Trust Registration Service is part of anti-money laundering rules. Every UK express trust must register unless explicitly exempt.

The Trust Registration Service was designed to comply with the EU’s Fourth Money Laundering Directive. It helps HMRC track trust ownership and manage tax compliance. All relevant trusts must register through the Trust Registration Service online platform.

Whether the trust is income-generating or dormant, if it’s an express trust, it may still need to register. Many are unaware of this requirement, especially if the trust holds only non-income-generating property. Still, HMRC requires registration in most cases to maintain transparency.

How Do You Log In to the Trust Registration Service?

To use the trust registration service login, trustees must first access HMRC’s Government Gateway. If the trust does not currently have a Government Gateway user ID, one must be created. This ID is required to access the Trust Registration Service login portal.

Go to the TRS Portal: Go to the official Manage Your Trust’s Details page on GOV.UK.

 Sign in with Government Gateway: Click the “Start Now” button and enter your Government Gateway ID and password.

 Access Your Trust: If you are the lead trustee, you can update information, manage trust details, or authorize an agent. 

Claim a Trust (if necessary): If this is your first time accessing the trust, you may need to use the Unique Reference Number (URN) or Unique Taxpayer Reference (UTR).

Who Needs to Register a Trust with HMRC?

A trust that produces income or contains assets subject to taxation must be registered with HMRC via the Trust Registration Service (TRS). Even in cases where there is no immediate tax obligation, this covers all express trusts, which are trusts purposefully established by a settlor. Regardless of whether the trust makes money or not, registration is necessary if it holds land or property in the UK. Any trust that incurs a UK tax liability must use the HMRC Trust Registration Service. This includes income tax, capital gains tax, inheritance tax, stamp duty land tax, and others.

Non-UK trusts that acquire UK assets or have a UK tax liability are required to register. Within ninety days of the trust becoming registerable, the trustees are legally required to register the trust. There may be fines and interest if a trust is not registered when it is necessary. To fulfil their responsibilities, trustees must remain current by using the HMRC trust registration service.

What Is the Role of Beneficiaries in the Trust Registration Process?

As the people or organizations that gain from the trust’s assets, beneficiaries are important to the trust registration process. Each beneficiary’s name, birthdate, nationality, and the type of interest they have in the trust must be included by trustees when completing a TRS registration through the Trustee Registration Service. This data helps guarantee that the appropriate individuals are taxed and reported accurately by enabling HMRC to trust records to be comprehensive and transparent.

This level of accountability helps HMRC monitor trusts for anti-money laundering purposes and ensures compliance with UK regulations. Beneficiaries, although not directly responsible for the registration, are central to the process due to their financial stake and the reporting obligations tied to their benefit. Trustees are also required by the Trustee Registration Service to maintain current beneficiary information, and they must update the TRS registration in accordance with any changes to the trust’s structure or list of beneficiaries.

How Do You Get Support from the Trust Registration Service Helpline?

If you have any difficulty registering or logging in, contact the trust registration service help desk. The HMRC Trust Registration Service helpdesk can assist with concerns such as:

• Problems with the Trust Registration Service login.

• Difficulty finishing TRS registration

• Clarifying what constitutes express trust

• Errors in registering trusts as trustees

• Concerns about managing trust records online.

The helpline is available by phone or through the HMRC website’s web chat feature. Keep your Government Gateway ID and Unique Taxpayer Reference (UTR) close to hand at all times.

Helpline agents can provide you with guidance if you’re not sure if your trust is an express trust. You might also want to know when to file updates or how much it costs to close a trust.

Common TRS Queries and Recommended Actions