Trust Registration Service (TRS)

Recent changes to the TRS

There have recently been some important changes to the TRS that you need to know about.

We’ve put together a list of frequently asked questions to help support you.

If you have any queries or need help with the registration process, please visit gov.uk/guidance/register-a-trust-as-a-trustee or call the HM Revenue & Customs (HMRC) Trustee helpline on 0300 123 1072.

Please note: The information provided is based on our understanding of current legislation and HMRC practice, which can change. It is correct as at February 2023.


What is the TRS?
Why has it changed?
Which trusts have to register?
Which trusts won’t need to register?
Who needs to register?
What are the deadlines for registration?
How does a trustee register?
What information is needed?
How can trustees evidence they're registered to financial organisations such as LV=?
What if my trust is an overseas trust?
My trust was set up using an LV draft trust deed - What is the trust name?
I’ve mislaid the trust documentation - Can you provide me with a copy of the trust deed and rules?
What are the penalties if I don’t register on time?