Non-taxable Trusts

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

Does this apply also to the Estates Registration Service?

Also, I assume this refers to September 2021, not September 2022. It’s not really helpful for an official document to refer to “September”.

Julian Cohen

Simons Rodkin

Hi Julian,

Yes September 2021.

Re Estates - do you mean non-taxable Estates? I have not heard anything regarding this or any updates due.

Lucy Orrow

I mean so-called “complex estates”.

Julian Cohen

Simons Rodkin

These are the current rules Register your client’s estate - GOV.UK ( and I haven’t heard of any changes being implemented.

Lucy Orrow