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Use the online service to update details of your trust, declare no changes, authorise an agent, get proof of registration or close a trust on the trust register.
Find and use tools and calculators that will help you work out your tax.
Register your trust online if you’re a trustee.
Find out if Inheritance Tax is due on assets transferred in or out of a trust and on certain trusts at each 10 year anniversary.
Register your client’s trust online if you’re a tax agent or adviser.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Find out how to tell HMRC that a chargeable event has occurred, and Inheritance Tax is due on a gift or trust.
Find out how to submit a trust data request to HMRC to get trust information, and what details we will share.
Understand the basic rules for trustees, settlors and beneficiaries of non-resident trusts.
Register your client’s estate online if you’re a tax agent or adviser.
Use the online service to register a deceased person's estate if you’re an executor, administrator or personal representative.
How different types of trust income are taxed, what management expenses and reliefs can be deducted, and understanding the tax pool.
Find out what records you must keep about trusts for tax purposes, who can access your information, and what to do if your records are lost or destroyed.
Find out about penalties HMRC may charge if you're a trustee and you fail to register or to maintain details of a trust.
Submit a report to HMRC if you're a 'relevant person’ and have identified a discrepancy with a trust as part of your money laundering obligations.
Calculate the number of quarters when Inheritance Tax is due when assets have not been held in a trust for a full 10-year period.
Use the online service to update details of an estate, authorise an agent, or close an estate.
Newsletters published by HMRC, giving updates and guidance on Inheritance Tax and trusts.
Check the availability and any issues affecting the trusts and estates registration service.
How to pay a penalty charge if you have failed to register or maintain a trust, and how long it takes for your payment to reach HMRC.
Don’t include personal or financial information like your National Insurance number or credit card details.
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