I act for two executors of an estate in which there is a trust. It has been agreed that they will retire as soon as the estate is administered and it will be all change on the trustee front ie. all are retiring and new people stepping in. If they register a trust now, what happens about their government gateway id, do they pass it on or will a new one need to be created? The latter I think will be nigh on impossible but I am currently holding for the trust registration helpline as I type. I am thinking the clients might wish to try registering as a non-digital trustee, although as they are not non-digital, that will probably be forbidden.
That is an interesting question and one which I think we are likely to face in the not-too-distant future. I had assumed that the idea behind the Trustees GGA being an organisation one would mean that it would be passed on but how to do that?
If the trustee logs in here:
HMRC services: sign in or register: Sign in to HMRC online services - GOV.UK (www.gov.uk)
They can manage the GGA details but I haven’t yet tried it to hand over a GGA to a new trustee (or existing trustee where the lead trustee retires)