Updated: The Trusts and Estates online registration services have been added to allow individuals to register their trust or complex estate.
All trusts and estates with a tax liability must be registered with the HM Revenue and Customs (HMRC) trusts and estates online services. This includes any that you’ve already used form 41G to tell us about.
You’ll need to sign in to, or set up a Government Gateway account to use these services. You can do this within each service.
You must submit a Self Assessment Trust and Estate Tax Return after the end of each tax year to report each trust or estate’s income and gains.
Register your estate
Use the Estates Online Service to register complex estates. You should do this by 5 October of the tax year after the estate is set up.
You’ll be asked to give details of the:
- personal representative
- deceased person
- tax years the estate needs to declare liability to Income Tax or Capital Gains Tax for
- period end date if the administration period has ended
You also need to register any trust created by a will, if the trust has a tax liability.
Register your trust
Use the Trusts Online Service to register your trust with HMRC, to pay Income Tax and Capital Gains Tax.
For new trusts do this by 5 October of the tax year after the trust is set up or when it starts to make income or chargeable gains, if this is later.
You’ll be asked to give details of:
- the trust
- other people with influence or involvement in the trust
- assets settled into the trust
- the tax years the trust needs to declare liability to Income Tax or Capital Gains Tax for
You may also be asked for details of:
- the deceased person, if the trust is being established by a will or under the rules of intestacy
- protectors, if any have been appointed