TRSM40010 - Deadlines: contents: introduction
Source: gov.uk (2025-04-07)


This section sets out the deadlines for registration and updating information held on the Trust Registration Service (TRS).

Registration Deadlines

Non-taxable trusts

Since 6 October 2020, all registrable non-taxable express trusts must register within 90 days of becoming registrable.

This includes trusts that were in existence on or after 6 October 2020 but have since ceased. Trustees should register such trusts on TRS with the required information and then are able to immediately close the trust record to record the fact that the trust has ceased.

Taxable trusts created on or after 6 April 2021

Registrable taxable trusts created on or after 6 April 2021 must register within 90 days of the trustees becoming liable to tax, or on or before 1 September 2022 (whichever is later).

Taxable trusts created before 6 April 2021

Registrable taxable trusts created before 6 April 2021 are required to register by 31 January (or 5 October in some cases) following the end of the tax year in which the trust had a liability to UK taxation. See TRSM40030 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm40030) for further information.

Trusts that become liable to Capital Gains Tax from the sale of UK residential property

If a trust becomes liable to Capital Gains Tax following the sale of UK residential property (https://www.gov.uk/report-and-pay-your-capital-gains-tax/if-you-sold-a-property-in-the-uk-on-or-after-6-april-2020), it must report and pay using the CGT on UK property account within 60 days of the sale taking place. The trust will need to register as a taxable trust prior to submitting the CGT on UK property account.

If a trust is liable for more than one tax and both deadlines could apply, the trust should register by the earlier of the 2 deadlines.

Trusts that incur a tax liability which triggers registration but have since ceased are still required to register. Trustees should register such trusts on TRS with the required information and then are able to immediately close the trust record to record the fact that the trust has ceased.

Deadlines for notification of changes

The TRS record must be kept up to date with any changes that occurs to the information held on the record. The deadlines depend on whether the trust is taxable or non-taxable.

Non-taxable trusts

The information on TRS (see TRSM32010 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm32010)) must be kept updated within 90 days of the date that the trustees become aware of changes to the trust details or beneficial ownership.

When a non-taxable registrable trust becomes liable for a relevant UK tax, then it must change its status to taxable on the TRS as per the deadlines set out below.

If your non-taxable trust was created before 6 April 2021

When a non-taxable trust becomes liable for income tax and capital gain taxes tax (see TRSM25030 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm25030)) it must register as/change its status to, taxable on TRS by 5 October of the next financial year after the year in which the trust became liable for tax. For all other relevant taxes, the deadline is 90 days.

If your non-taxable trust was created after 5 April 2021

When a non-taxable trust becomes liable for a relevant tax (see TRSM25030 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm25030)) it must register as / change its status to, taxable on TRS within 90 days.

Registration / change of status is required to acquire the trust Unique Tax Reference (UTR) number which is required to submit a self-assessment return to HMRC.

To register change the status of your non-taxable trust as taxable, see TRSM94010. (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm94010)

Taxable trusts

If the trust is taxable, you must declare the trust is up to date on an annual basis by 31 January following the end of each tax year in which a tax liability arises.

When making this declaration, trustees must ensure that all changes to the additional information required from taxable trusts (see TRSM32080 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm32080)) that took place within that tax year have been recorded on TRS. Information on the assets of the trust recorded at the point of registration does not need to be kept updated with this annual update. See TRSM40030 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm40030) for further information. The trust declaration must also include a change of status from non-taxable to taxable if appropriate.

The remainder of the information on TRS (see TRSM32010 (https://www.gov.uk/hmrc-internal-manuals/trust-registration-service-manual/trsm32010)) must be kept updated within 90 days of the date that the trustees become aware of changes to the trust details or beneficial ownership.