TRS Trust Registration Service practical help

A thread for agents who are trying to use the TRS trust registration system inc updates and claim

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This is a thread for agents who are trying to use the TRS system.  This is what I have learned so far:

ATT has a really good guide here:

https://www.att.org.uk/how-update-trust-register

 

If you are registering a trust for the first time then it is not too bad, as the agent can do the whole process.  Obtaining the information from your client is the main hurdle.  The deadline is 1 September 2022 and clients have informed me of quite a few non-taxable trusts so it will be a busy summer.

 

The big problems start when you need to update the TRS.  This occurs for trusts that were registered in the past.  Currently this mainly applies to taxable trusts, but others will be affected in due course. 

 

If an agent registered the trust in the past, the agent is not able to just log in and deal with the update.  First the trustee has to register on the gov gateway, then “claim the trust”, and then go through the process to authorise the agent.

 

I have tried to help several clients through the “claim the trust” process, and it has often not gone well.  Part of the problem is that the agent does not see the same screens as the client and so doesn’t know what guidance to provide.  Experiences have included:

 

  • Client 1 found the GG registration baffling, but eventually managed to register the trust all over again, rather than “claim the trust”.  We now have a second UTR for the same trust.  I haven’t worked out what to do with this yet.
  • I then visited client 1 (150 mile round trip) to see if we could do the “claim the trust” process together, with the client on his computer, and me acting as agent on my laptop.  Registering the trust on the GG was hopeless.  We went round and round the security questions with no success.  The usual NI driving licence nonsense.  One question related to the client’s P60 which he had to hand.  However the question asked for the earnings above the primary threshold.  As a pensioner his P60 does not show this information.  Using both the full amount and nil were no good.  When the answers to the three questions are rejected you do not know which answer failed, and so you cannot make progress.
  • We are still at the failure stage for this client.  Does anyone know what to do next?  I cannot file the SA tax return, as I want to tick yes to Question 20 saying that we have updated the TRS.  Is there a paper version of the TRS update?
     
  • I visited client 2 today to go through the “claim the trust” process, and to see if more information could be obtained about the questions asked.  This client has previously logged onto his personal tax account, and I do not act for him in his personal capacity.  When he attempted to register on the GG for the trust he was not asked for his identity information, and so it went much better.  He uses the same email address for his PTA as for the trust GG registration, and so I wonder if HMRC / GG spots a known identity and makes the TRS “claim the trust” process a bit simpler.
  • Attempting to do the “claim the trust” process definitely works more easily if the client and the agent can communicate with each other quickly, by sending the necessary links, whilst the recipient is still logged into GG.  The TRS update was completed for this client.
  • My tactic is now going to be to ask trustees to register for their PTA, before we go near the “claim the trust” process.  I hope this helps, but don’t have much confidence.

 

If other AWebbers have experience to add please do contribute. 

 

Replies (3)

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By TessaW
03rd Aug 2022 16:41

I spent a lot of time setting up an agent services account in order to deal with registration of existing trusts back in 2018. Now it rather looks as though this was pointless. There are changes to beneficiary addresses and I need to jump through hoops to try and get trustees to set up tax accounts and "claim the trust". It looks as though it would have been much easier if I had done nothing back in 2018 & was starting from scratch with registrations. It is unbelievable that HMRC don't just use the reference numbers that I was given when I registered the trusts as the data to use for claiming the trust.

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By TessaW
03rd Aug 2022 17:14

Thanks for the ATT link - that looks very useful

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By Justin Bryant
04th Aug 2022 11:10

There will be a so-called soft landing re TRS late filing penalties as predicted. See: https://www.icaew.com/insights/tax-news/2022/Aug-2022/HMRC-updates-TRS-m...

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