Since October 2020 it has been necessary to register most trust created by a deed, unless they only hold pure protection policies or meet some other exemptions as explained below. Prior to that time only trust that needed to pay tax to HMRevenue & Customs needed to be registered.
If you have any queries or need help with the registration process, please visit gov.uk/guidance/register-a-trust-as-a-trustee or call the HM Revenue & Customs (HMRC) Trustee helpline on 0300 123 1072.
Please note: the information provided is based on our understanding of current legislation and HMRC practice, which can change. It is correct as at May 2026.