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TAX NEWS

No change to TRS agent authorisation process

Article

Published: 13 Jul 2021 Update History

HMRC has confirmed that a planned change to simplify the authorisation of agents by trustees has not gone ahead due to security concerns. HMRC has told ICAEW that the Trust Registration Service process will remain unchanged.

HMRC had previously updated its guidance on the Trust Registration Service (TRS) to confirm that from 29 June trustees would no longer need to claim a trust prior to authorising an agent, removing one step from the process.

On 9 July, HMRC confirmed that further investigations had revealed that it was not possible to remove this step from the process.

It stated: “The ‘claim-a-trust’ process is a security requirement which is in place to protect the data held on the service and ensure that only those who are entitled to see the data can do so. Therefore, the requirement for the trust to be claimed by the client to authorise an agent to make changes to the trust details must remain in place.”

HMRC apologised for the confusion caused by announcing the change and pledged to continue working to improve the experience for TRS users.

ICAEW’s Tax Faculty described the announcement as disappointing and reminded trustees that they must claim a trust before they can authorise an agent.

More support

A step-by-step guide to using the TRS to update a trust’s details is provided in TAXguide 14/20, which is available to all ICAEW members.

Read the updated HMRC guidance on the TRS 

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