Check if you need to register a trust
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Find out if and when you need to register a trust on the Trust Registration Service.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 4
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out if and when you need to register a trust on the Trust Registration Service. Consult the original guidance for current legal and operational details.
Contents
- Before you register a trust
- Check if your trust is liable for UK taxes
- If your trust is not liable for UK taxes
- Check if your trust is excluded from registration as a Schedule 3A trust
- General exclusion
- Other Schedule 3A exclusions
- When to register a trust
- Non-taxable trusts
- Taxable trusts
- If your trust was created on or after 6 April 2021
- If your trust was created before 6 April 2021
- If your trust became liable for Income Tax or Capital Gains Tax for the first time
- If your trust has been liable for Income Tax or Capital Gains Tax before
- If your trust is liable for other taxes
- If your non-UK trust holds UK land which was acquired before 6 October 2020
- Register a trust
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Check if you need to register a trust’ (updated 13 July 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026