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Estates and trusts created by a will An estate and/ or a trust(s) created by a will may need to be registered on HMRC’s Trust Registration Service (TRS). Personal representatives’ and trustees’ responsibilities Personal representatives of an estate and the trustees of a trust(s) created in a will have different Read more…
HMRC published further amendments to the Trust Registration Service (TRS) Manual on 14 April 2022. These updates included: We have also been in correspondence with HMRC to seek further clarification around the types of life assurance policies that can allow a trust to be an excluded trust for the Read more…
HMRC published a further set of updates to the Trust Registration Service (TRS) Manual on 18 March 2022. This blog summarises these new updates. Each section’s title is a link to the relevant page. Trusts created by a will Further examples have been added to show when trusts created by Read more…
Do pilot trusts (including spousal bypass trusts) need to be registered on the TRS? We are aware that there may be some confusion as to whether pilot trusts (including spousal bypass trusts used to accept pension and death-in-service scheme death benefits) require registration on the Trust Registration Service (TRS), especially Read more…
HMRC updated the TRS Manual during December 2021 New rules that came into force from 1 September 2021 that mean that most trusts (unless excluded) now need to be registered on HMRC’s Trust Registration Service (TRS). Registration should be completed by 1 September 2022 or within 90 days of the Read more…