HMRC have just issued Agent Update no87. This confirms :
The Trust Registration Service
We’re pleased to tell you that the Trust Registration Service will open for non-taxable trust registrations for all customers from the beginning of September.
All UK express trusts, including non-taxable trusts are now required to register with HMRC, unless they are specifically excluded.
Non-taxable trusts have approximately 12 months to register from the date the Trust Registration Service is made available to all non-taxable trusts.
I’m glad to see they have given an extension to the March filing deadline but those 12 months will speed by.
I have used the HMRC test system and been working with Helen from ATT so let me know if you have any queries. Ultimately, it is very similar to the taxable register.
Lucy Orrow CTA TEP
Lambert Chapman LLP