Further to my earlier notification of update to advice on registering client’s estates HMRC have now recently issued updated advice re trusts
12:25pm, 9 January 2018 The ‘How to register’ section has been updated to include more detail on creating an agent services account.
If you’re a tax agent or adviser and your client has a trust with a tax liability, you can register it online.
If you’re a tax agent or adviser and
your client has a trust with a tax liability, you can register it online.
10:35am, 19 March 2018: The guidance
has been updated to include information about penalties for not registering
your client’s trust, and for not telling HMRC about changes to your client’s
information.