I have just set up a trustee account and claimed the trust. I then got the message “This trust has already been registered. If you were trying to update an existing trust, this functionality will be introduced soon”.
When I then follow the link “return to register and maintain a trust for a client” I enter details of the trust and go back to the same page saying that the trustee must claim the trust! There is no information about how to create an authorisation link to send to the trustee. Has anyone managed to find out how to do this?
Having done a few of these now my tip is when the trustee registers for a gateway account they should create this from the TRS log in page, this gives them the option to ‘claim’ the trust as soon as the account is generated.
Jeremy, you have to log into your agent services account where you can request authorisation. That generates a link that you send to your client, they log on as a trustee via that link, confirm to authorise you and you should be able to maintain the register as an agent. In your case you will just follow the link, but bear in mind you will have to log out of your agent account before you do this.
There are 2 log ins here for agents, the agent service account to generate the link, and the trust registration log in page.
Start at: https://www.gov.uk/guidance/manage-your-trusts-registration-service>Start now (at the foot of the page)>Create sign in details>Enter email address>Continue>Enter Confirmation code (from email)>Continue>Enter full name>Continue>Create a Government Gateway password (make a note of this somewhere safe)>Continue>Continue (Set up recovery word)>Enter recovery word (make a note of this somewhere safe)>Continue>Make a note of Government Gateway User ID>Continue>Choose Organisation as type of account needed>Continue>Answer Yes to question as to the trust already having been registered online>Save and Continue>Answer Yes to the trust having a UTR>Enter UTR>Continue>Answer Yes to whether an agent is managing the trust’s online register>Continue>Continue>Give lead trustee last name>Continue>Enter lead trustee DoB>Continue>Enter lead trustee NI number>Continue>Continue>At this point the system may ask for further information regarding the trust, enter this>Continue>Submit>Let me know if the trust has been claimed successfully and I’ll generate an authorisation link
How to authorise your agent:
On receipt of authorisation link, click this then click Continue>Sign in>Enter Government Gateway User ID and password>Tick the consent box at the foot of the page>Continue>Confirm and send response – advise me when complete (I should receive an email confirmation as well directly from the Revenue)
HM Revenue & Customs has stated that it will not meet the March 2021 target for upgrading the Trust Registration Service (TRS) to allow non-taxable trusts to register.
The general requirement for all express trusts to register on the TRS was introduced by the EU Fifth Anti-Money Laundering Directive (5AMLD), though the UK’s implementation of the rule will permit some exceptions, for example UK-regulated charitable trusts and most will trusts. Non-UK trusts that acquire land or property in the UK will also be required to register, unless already registered in a EU Member State. Further guidance on registration of non-taxable trusts was published in January this year.
Last July, the government set a March 2022 deadline for existing trusts to register on the TRS, or to update their records if they had already done so. The transition period had to be an extended one not just because it would take a long time for the millions of UK trusts to register, but also because HMRC had to fundamentally redesign the existing TRS to cope with the expansion. At the time, it estimated that this redesign would be completed in March 2021. However, that target has now been pushed back until sometime this summer.
HMRC has now issued a statement recognising that this deferral will cause concern, with some trustees and agents potentially unable to register before the current registration deadline of 10 March 2022. Accordingly, it intends to defer the deadline until twelve months after the date of actual delivery of the expanded register, so as to give trustees and agents of existing trusts enough time.
Further updates and clarification on the revised timetable will be published in due course, it says.
