Submit trust and estate registrations before 23 September

7 September: ICAEW’s Tax Faculty is advising that any partially completed registrations should be finalised before 23 September, when the current iform service for registering trust and estates with HMRC will be withdrawn.

HMRC’s registration service for trusts and estates, currently available as an iform, is being replaced by a new service on 23 September and users will be automatically directed to the new service .

Any partly completed iforms should be finalised and submitted before that date to avoid having to restart the registration in the new service.

Alternatively, If an agent would like to trial the new service before its public launch a link can be obtained by emailing service_team17.digital_ddcn@digital.hmrc.gov.uk.

HMRC has issued guidance for a trustee registering a trust and for agents on gov.uk. There is also guidance for a personal representative registering an estate and guidance for agents. 

Further information on these changes is available in the August 2020 edition of HMRC’s Trusts and Estates newsletter and HMRC is expected to revise its guidance to coincide with the switch to the new service.

Trustees and agents also need to prepare for updating the trust register or confirming that no changes are required. Further details are available in TAXguide 14/20.