You should use the online service to update the trust register and ‘close’ the trust if you have registered it purely to get a Unique Taxpayer Reference ( UTR) to fill in a Self Assessment trust tax return. Do not write to HMRC to tell us that the trust has come to an end. You’ll need to confirm that the details on the trust register are up to date and tell us the date the trust ended. You must use the online service to update the trust register and ‘close’ the trust if you have registered it to comply with anti-money laundering regulations. If the trust is not liable to tax, we do not need an annual declaration. confirmed that there have been no changes to the trust.updated the details on the trust register.If the trust is liable to Income Tax or Capital Gains Tax, you’ll also need to confirm on the trust’s Self Assessment return SA900 that you’ve either:
You must do this whether you’ve made any changes or not. If the trust is liable to tax for any tax year, you must declare on the trust register that the details of the persons associated with the trust are accurate and up to date. National Insurance number (if they’re a UK citizen)įor all other organisations involved in the trust, you can update:.mental capacity at the time of registration.If the lead trustee is an organisation, you can update: passport details and address (if they’re not a UK citizen).National Insurance number and address (if they’re a UK citizen).The changes you can make include adding, amending or deleting details. Information for the following categories need to be kept up to date and any changes must be completed within 90 days. This information will be part of the usual registration process for all trusts registered after. the trust has a controlling interest in a non- EEA company.the trust has purchased any UK land or property.a non-UK trust has a business relationship in the UK.
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