HMRC has advised that the processes set out in the step-by-step guides can change without notice. Therefore, these guides are shared with the caveat that these documents are correct as at 22 August 2022.
If you think the documents are out of date, you can request the latest versions from HMRC by emailing trustenquiries@hmrc.gov.uk. Please let the Tax Faculty know if these documents are out of date so they can be updated for other members.
HMRC is also aware that there continues to be a range of questions on the precise details of when trusts are required to register. It has updated the section in its Trust Registration Service Manual on excluded express trusts to address as many of these questions as possible.
As the deadline approaches, HMRC’s trust registration service is experiencing a high volume of use. HMRC’s service issues page advises that users may receive a message that there is a technical problem with the service.
HMRC recommends that if this happens, users should try to complete their registration at a different time, such as before 10:00 or after 18:00 when the service will not be as busy.
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