Trustee’s agents are now able to access the Trust Registration Service online.However, before those eligible to use the service can do so, several steps must be undertaken beforehand.
Launched by HM Revenue & Customs, the agent must create an Agent Services account in order to register a trust. At present, the ability to do this online is only possible for those who are already working with HMRC’s pilot Making Tax Digital project, but is set to be rolled out when the service is fully live.
Until that point, however, agents must email HMRC in order to request that they join the service. A link will then be sent to them which will provide access to Agent Services as well as further guidance on the system. The option of linking existing government gateway IDs will not be provided.
For those who have registered their trust using the old 41G form will also discover that the information will not have been inputted online. All trusts must be registered separately.
The deadline for this is 5 December 2017, by which point all trusts which were not registered should be.
