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Update on HMRC’s online trust registration service

24 January 2018

Firms experiencing difficulties registering with HMRC’s online trust registration service should now be able to do so by using their agent code.

Following representations from the Society, HMRC has confirmed that the new Agent Services Account is being delivered iteratively, and the majority of agencies have successfully registered.

Unfortunately, those agencies who have no prior digital footprint with HMRC have experienced issues in opening a new Agent Services Account.

Agencies that attempted to register before 8 January 2018 are encouraged to try again. The online service has been enhanced and you should now be able to register with Agent Services. As part of the process you will be asked to provide your HMRC agent code, so please make sure you have that information before starting.

If registration was attempted after January 2018, have you previously registered with HMRC as an agent and obtained an agent code?

    1. Yes I have an agent code - You will need this and to have previously acted on behalf of a client for either Self-Assessment or PAYE in order to be able to create a new Agent Services account. This may have been a paper transaction using a 64-8. If this is the case you should be able to register your trust online using your existing agent code and UTR.

    2. I have no agent code or have never represented a client for HMRC - If you do not have any clients who are Self-Assessment or PAYE customers with HMRC, you will not be able to access Agent Services at the moment.

    To be able to register for HMRC Agent Services you will require an agent code and you will need to apply for one in writing. Further guidance is available online.

    Once you have received your agent code you will need to be appointed as an agent for an existing Self-Assessment or PAYE client.

For this first year of the Trust Registration Service (TRS), HMRC will not impose a penalty on the failure to register existing trusts by 31 January 2018, but no later than 5 March 2018.

Please note that you will require the National Insurance number of the trustees to register a trust and of personal representative and the deceased if you are registering a complex estate, as shown on the website - trusts and complex estates.

If you do not have the relevant National Insurance number, please follow the on-screen instructions when registering. Failure to provide this information will result in delays to the processing of your registration and the issuing of the UTR, as well as requiring further contact with HMRC to provide the correct information.

Further information about registering a trust on GOV.UK


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