TRSM94010 - How to: contents: Maintain a trust: contents: Changing a trust from non-taxable to taxable
Source: gov.uk (2025-11-11)


This guidance provides information on how to change a trust from non-taxable to taxable using the Trust Registration Service.

The trustee or agent must notify HMRC if the trust was initially registered as a non-taxable trust and received a Unique Reference Number (URN), and it has since become taxable or needs to submit tax returns and requires a Unique Taxpayer Reference (UTR).

A trustee must claim the trust before changing a trust from non-taxable to taxable if they did not initially register the trust online and have not updated the trust’s details online since it was registered. See TRSM92010 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm92010) for information on how to claim a trust.

A trustee can change a trust from non-taxable to taxable by completing the following steps:

1. Go to https://www.gov.uk/guidance/manage-your-trusts-registration-service

Alternatively, go to www.gov.uk (https://www.gov.uk/) and search ‘Manage your trust’s details’.

2. Read the guidance on the page about changing the trust from non-taxable to taxable.

3. Select the green ‘Start now’ button to access the ‘Sign in using Government Gateway’ page. The green ‘Start now’ button can be found in the ‘Using the online service’ section of the guidance near the bottom of the page.

4. Enter the trust’s Government Gateway user ID and password and select ‘Sign in’.

5. Confirm if an agent is managing the trust’s online register for the trustees by answering ‘Yes’ or ‘No’ and then select ‘Continue’.

6. Answer the security questions shown on screen.

The answers the trustee gives must match the information provided when the trust was registered or last updated online. This includes any spaces between or after words.

7. Check that the information has been entered correctly and select ‘Submit’. The trustee will be notified on screen if they have successfully answered the security questions.

8. Read the information on screen and select ‘Start maintaining this trust’.

9. Confirm if the trustee wants to view the trust’s last declaration by answering ‘Yes’ or ‘No’ and then select ‘Continue’. If the trustee selects ‘No’ they should follow the next step.

10. Select ‘Tell HMRC if the trust needs to pay tax’ when the trustee is asked what they want to do next and then ‘Continue’.

11. Confirm if the trust needs to pay tax by answering ‘Yes’ or ‘No’. The trustee should answer ‘Yes’ if the trust needs to pay tax or submit tax returns.

12. Read the information on the page before continuing.

The trustee will need to confirm if the trust:
- is registered in the UK
- owns land or property in the UK
- has needed to pay tax in the last four years
The trustee will also need to enter details about any assets the trust owns, such as:
- money
- property or land
- shares
- business
- partnerships
- any other assets
13. Enter all the required information and then select ‘Save and continue’.

14. Complete the declaration and then select ‘Confirm and send’. A declaration reference will then be shown on screen.

After the trust has been updated from non-taxable to taxable online, the trust will be allocated a 10-digit UTR. The lead trustee will receive confirmation of the UTR by post within 15 working days. It may take longer if the lead trustee’s address is outside the UK. For more information about getting the trust’s reference number see TRSM91020 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm91020).