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Trust Registration Service

The Trust Registration Service a central electronic register with up to date information relating to individual trusts and complex estates which have a liability to tax has been set up.  There are strict deadlines for providing information, depending upon commencement of the trust, the first of which is 5th January 2018.  Members are advised to contact their professional tax adviser if they have any concerns they that may need to register.

It will be the responsibility of the trustee, or their agent, to ensure that the register includes the required information, which includes names, addresses, dates of birth and tax reference numbers for all beneficiaries.  The primary trustee will need to provide a contact telephone number and email address.  Details of the assets held will also need to be provided, unless previously notified to HMRC.

 

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