New rules were introduced on 6 October 2020, which extended the scope of the trust register to all UK express trusts and some non-UK trusts, regardless of whether the trust has to pay any tax, but with some specific exclusions.

Our Trust Registration Service (TRS) flowchart can assist in determining the registration requirements and deadlines under the TRS.

Complete the form below to download your copy.

Would you like to know more?

The rules surrounding TRS are complex. If you have any questions regarding the Trust Registration Service, or would like to discuss any further tax matters, please get in touch with a member of our Tax Team or your usual Azets contact.

Please also refer to our website, which is regularly updated with the latest news, insight and details of the economic support and measures as they are announced by Government.