When does a trust need registration?

What is the Trust Registration Service?

The Trust Registration Service (TRS) is an online register run by HM Revenue and Customs (HMRC). It records details of trusts and the people connected to them, such as the settlor, trustees and beneficiaries. The register helps HMRC with tax and with rules on money laundering.

Trustees, or an agent acting for them, are responsible for registering the trust and keeping its details up to date. Our guide on what trustees are responsible for covers their wider duties.

Which trusts need to be registered?

At the time of writing (October 2026), GOV.UK says that most trusts need to be registered. In broad terms, registration is required for:

• Taxable trusts – trusts that become liable for UK taxes such as Income Tax, Capital Gains Tax, Inheritance Tax, Stamp Duty Land Tax, Land Transaction Tax or Stamp Duty Reserve Tax
• Non-taxable UK express trusts – trusts deliberately set up by a settlor, even if they pay no tax, unless an exclusion applies

Some non-UK trusts may also need to register, for example if they are liable for certain UK taxes.

Trusts that may not need registering

GOV.UK lists a number of excluded trusts. These include, in summary:

• Will trusts that receive assets from an estate and are closed within two years of the death
• trusts that hold life insurance policies paying out only on death, illness or disability (with conditions)
• co-ownership trusts, for example where two or more people own a property or other asset together
• certain “pilot” trusts holding less than £100 and set up before 6 October 2020
• pension scheme trusts and registered charitable trusts

Each exclusion has detailed conditions. An excluded trust may still need to register later, for example if it becomes liable for tax or continues beyond two years. The GOV.UK checker is a good place to confirm the detail.

Deadlines

For trusts created on or after 6 October 2020 (non-taxable) and on or after 6 April 2021 (taxable), GOV.UK says the trust must be registered within 90 days of:

• being created, or
• becoming liable for tax

Different deadlines applied to older trusts. After registration:

• changes to the trust’s details generally need to be reported within 90 days
• trustees of taxable trusts must confirm every year, by 31 January, that the register is up to date, even if nothing has changed
• when a trust ends, trustees should close it through the online service

HMRC can charge penalties where registration or updates are missed.

A practical example

A mother dies, and her Will leaves money on trust for her grandson until he is 25. If the estate is fully dealt with and the trust is still running two years after her death, the Will trust exclusion will no longer apply. At that point, the trustees may need to register it. If the trust also starts receiving taxable income, registration may be needed sooner, within 90 days of becoming liable for tax.

What information is needed?

Registration usually asks for details of the trust and the people involved, which may include names, dates of birth, addresses and, for some people, National Insurance numbers. For taxable trusts, information about the trust’s assets may also be needed. Trustees will need a Government Gateway account, or can use a professional agent.

Can anyone see the register?

The register is not fully public. In some cases, people or organisations with a legitimate interest can ask for information about certain trusts. A professional can explain how this may apply.

Registration and tax

Registering a trust is separate from paying its tax. A registered trust may still need to file returns and pay tax each year. Our guide on the tax rules for trusts explains more, and you can learn about one common type in our discretionary trusts article.

When to get professional help

The TRS rules contain many exclusions and conditions. Speaking to a solicitor, accountant or tax adviser may be helpful if:

• you are unsure whether a trust is excluded
• a Will trust is likely to run beyond two years
• a deadline has been missed
• the trust has overseas trustees or assets
• you have been asked to register a trust you did not know existed

Next steps

If you would like to talk this through with someone qualified, you can read more about how we can help with trusts, or answer a few short questions in our trusts questionnaire. WillHarbour is an introduction service, not a law firm. With your permission, we share your enquiry with up to three suitable firms, which will explain their own fees and their referral arrangement with us before you decide anything.