TRS access on change of trustee and agent

We have recently taken over a trust, including both the trusteeship and agent role. The previous (sole) trustee was a trust corporation and the new (sole) trustee is also a trust corporation. The trust was registered on the TRS and the previous trustee/agent has updated the TRS to show our trust corporation as the new trustee. However, I have been unable to create and link a govt gateway ID to the trust in order to authorise the new agent, because there is already a govt gateway ID linked to the trust, i.e. the one for the previous trustee. I have spent a happy hour on the phone to HMRC without success and am hoping someone can point me in the right direction.

The trust enquiry line (tel 0300 123 1072) told me I needed to contact the online services helpdesk (tel 0300 200 3600) and ask them to break the link between the existing govt gateway ID and the trust. After two failed attempts, I was told by the online services helpdesk that they don’t understand the question, and that I need to go back to the trust enquiry line. Before I brace myself to do that, however, I wondered whether anyone has had success on this and which number they called? It must surely be a relatively common situation.

Diana Smart
Gordons LLP

We wrote to HMRC to ask them to unlink the Gateway of an existing trust so we could claim it. They actioned this fairly promptly, given the well publicised issues in contacting HMRC.

See Changing lead trustee on TRS - #8 by Faye1 for a discussion on this.

Duncan McGowan
Stevens & Bolton LLP

Why do you need a new GG a/c for the trust? Shouldn’t the old trustee simply give you the account name and password? If that happened you would need to change the email address linked to the GG a/c, which is probably as difficult as trying to link a new GG a/c.

As the GG a/c is specific to the trust and not to the trustee, surely it ‘belongs’ to the trust?

It is because the gateway is not specific to the “trust”, but rather to the lead trustee.

That shouldn’t be true. HMRC’s guidance at point 7 here:

https://www.icaew.com/-/media/corporate/files/insights/tax-news/claim-a-trust-instructions.ashx?la=en

is unequivocal: “(Note: You will need a new Government Gateway for each trust)”.

I took the “you” in this sense to mean the lead trustee. The lead trustee will need a new government gateway for each trust. Once they have one they then use it to claim the trust record in question as the lead trustee.

I appreciate what you are saying, and agree the way it is designed doesn’t make it very easy to swap lead trustee, but unless you can convince the old trustee to give you the lead trustee account, which will necessarily mean giving you details of the account name and password, as well as changing the two factor ID they use to login that links to them personally and not the trust as an entity (and which is certainly not possible if the old lead trustee loses capacity/drops dead/refuses to engage once they have come off the trust), then we are back to having to ask HMRC to turn off the link so the new trustees can make another one.

I think we can all agree it’s clearly not a well designed system.

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Did anyone get to the bottom of this? My clients are about to take over a trust and fully replace the current trustees (represented by another firm).

Is it that we need the current lead trustee to update the register with details of the new trustees?

And then we write to HMRC to request access as the newly appointed trustees?

Or have steps come on since this thread?

Surely it can’t be this cumbersome (although it does appear so)

Hi there. I have the same situation and haven’t been able to come up with a workable solution. I have written to HMRC to ask them to unlink the government gateway account for the trust (in the hope I can then create a new one and claim the trust.) I haven’t had a reply yet but will let you know if this works. I was not able to do this over the phone (the main trusts line told me to contact the online services helpdesk who did not understand the question and just kept telling me 'we’re not tax trained.'Nightmare.)