½Û×ÓÊÓƵ

What is the Trust Registration Service?

For the latest New Development, see ND.2810.

HMRC's Trust Registration Service (TRS), which launched in July 2017 (replacing form 41G (Trust)), provides a single online route for trusts (and estates) to register and update trust records online, and to comply with their tax obligations¹. New trusts can use the TRS to obtain a unique taxpayer reference (UTR).

The TRS currently implements the requirements of the Money Laundering Regulations² under the EU Fourth and Fifth Money Laundering Directives (4MLD and 5MLD).

The obligations under the regulations, together with practical guidance, has been updated numerous times, often by way of HMRC's Trusts and Estates Newsletters. This information has now been largely consolidated in HMRC's Trust Registration Service Manual³. Additional guidance can be found in Register a trust as an agent and Register a trust as a trustee.

Which trusts must register with the TRS?

The Trust Register originally covered just trusts with a UK tax liability, but this was