Trust Registration Service

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Two very basic questions:

Q1. Thought it is called the 'Trust' registration service, is it also for registering estates?

Q2. says it is for a "trust with a new tax liability" which suggests new trusts only, but I've been told by someone else that it also applies to old trusts including those already registered for SA and for which tax returns have been filed.

Replies (5)

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By K81
18th Apr 2018 15:23

1. there is a separate registration service for estates.

2. all trusts need to be registered whether they have a UTR & have been filing tax returns or not.

Thanks (1)
Replying to K81:
By kevinringer
18th Apr 2018 15:36

Thanks K81, do you have the link for registering estates please?

Thanks (0)
By Helenrs
13th Jun 2018 14:21

Just to add to this, I have an estate on which I am not expecting any IHT and for which, during the period of administration, will fall under the 'Informal Payment Procedures' rules. HMRC told me to register the estate using the estate registration link, to generate a UTR, but that registration service seems to only apply for complex estates where there will be a need to submit an SA900. Do I therefore just wait until towards the end of the administration period and write to HMRC with my tax calculations, without a UTR?

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Replying to Helenrs:
By Wanderer
13th Jun 2018 14:37

Whenever I've dealt with one under the informal payment procedures in the past I've never needed a new UTR. It's always been done and paid under the deceased's UTR.

Wouldn't surprise me however if HMRC over-complicate yet another process that's worked well in the past.

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