TRUSTS: New guidance on TRS published by HMRC

HMRC has published further information and guidance on the Trust Registration Service (TRS) on the website today. HMRC has confirmed that it will be publishing additional guidance in stages over the summer period, some of which will include scenarios and situations where there is no trigger for registration on the TRS. STEP will continue to flag the TRS guidance to members as and when it is published by HMRC.

HMRC Trust Registration

HMRC Records