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Support on the extension of trust registration


Published: 19 Jul 2022 Update History

The deadline for registering non-taxable trusts becoming registerable on or after 6 October 2020 is 1 September 2022 or 90 days if longer. ICAEW’s Tax Faculty highlights the support available to all members dealing with the new requirements.

New rules require all UK express trusts and some non-UK trusts to register with HMRC. This includes non-taxable trusts unless the trust is specifically excluded. The deadline for trusts created or becoming registrable after 6 October 2020 is within 90 days of the trust being created, or becoming registrable, or 1 September 2022 (whichever is later).

Naomi Wells and Vanessa Clark of Azets presented a Tax Faculty webinar (available to all ICAEW members) on 13 July 2022. The webinar covered the new requirements and the exclusions. A recording and a copy of the slides are available to all members.

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