ICAEW.com works better with JavaScript enabled.


HMRC issues step-by-step guides to trust registration


Published: 24 Aug 2022 Update History

In advance of the 1 September 2022 deadline for registering trusts online, HMRC shares guides on registering a trust and how to claim a trust and authorise an agent.
HMRC has shared guides on how to register and claim a trust, and how to authorise an agent, as the 1 September 2022 deadline for registering trusts online approaches.

HMRC has advised that the processes set out in the step-by-step guides can change without notice. Therefore, these guides are shared with the caveat that these documents are correct as at 22 August 2022.

If you think the documents are out of date, you can request the latest versions from HMRC by emailing trustenquiries@hmrc.gov.uk. Please let the Tax Faculty know if these documents are out of date so they can be updated for other members.

HMRC is also aware that there continues to be a range of questions on the precise details of when trusts are required to register. It has updated the section in its Trust Registration Service Manual on excluded express trusts to address as many of these questions as possible.

As the deadline approaches, HMRC’s trust registration service is experiencing a high volume of use. HMRC’s service issues page advises that users may receive a message that there is a technical problem with the service.

HMRC recommends that if this happens, users should try to complete their registration at a different time, such as before 10:00 or after 18:00 when the service will not be as busy.

Access the guides:
Tax Faculty

This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.

More support on tax

ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.

Sign up for TAXwireJoin the Tax Faculty
The future of tax after COVID

As digital technologies transform society, the UK government is grappling with balancing the books while ensuring its tax system is fit for purpose. Join us as we take a look at the issues and challenges facing the tax system.

Read more

More from the Tax Faculty

Latest news
Making tax digital image

Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter

Practical guidance

Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.

Technical support
Tax Faculty image

Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.