TRSM94010 - How to: contents: Maintain a trust: contents: Changing a trust from non-taxable to taxable
This guidance provides information on how to change a trust from non-taxable to taxable using the Trust Registration Service.
The trustee or agent must notify HMRC if the trust was initially registered as a non-taxable trust and received a Unique Reference Number (UTRN), and it has since become taxable or needs to submit tax returns and requires a Unique Taxpayer Reference (UTR).
A trustee must claim the trust before changing a trust from non-taxable to taxable if they did not initially register the trust online and have not updated the trust鈥檚 details online since it was registered. See TRSM92010 for information on how to claim a trust.
A trustee can change a trust from non-taxable to taxable by completing the following steps:
1.听Go to听/guidance/manage-your-trusts-registration-service
Alternatively, go to www.gov.uk and search 鈥楳anage your trust鈥檚 details鈥�.
2.听Read the guidance on the page about changing the trust from non-taxable to taxable.
3.听Select the green 鈥楽tart now鈥� button to access the 鈥楽ign in using Government Gateway鈥� page. The green 鈥楽tart now鈥� button can be found in the 鈥楿sing the online service鈥� section of the guidance near the bottom of the page.
4.听Enter the trust鈥檚 Government Gateway user ID and password and select 鈥楽ign in鈥�.
5.听Confirm if an agent is managing the trust鈥檚 online register for the trustees by answering 鈥榊es鈥� or 鈥楴o鈥� and then select 鈥楥ontinue鈥�.
6.听Answer the security questions shown on screen.
The answers the trustee gives must match the information provided when the trust was registered or last updated online. This includes any spaces between or after words.
7.听Check that the information has been entered correctly and select 鈥楽ubmit鈥�. The trustee will be notified on screen if they have successfully answered the security questions.
8.听Read the information on screen and select 鈥楽tart maintaining this trust鈥�.
9.听Confirm if the trustee wants to view the trust鈥檚 last declaration by answering 鈥榊es鈥� or 鈥楴o鈥� and then select 鈥楥ontinue鈥�. If the trustee selects 鈥楴o鈥� they should follow the next step.
10.听Select 鈥楾ell HMRC if the trust needs to pay tax鈥� when the trustee is asked what they want to do next and then 鈥楥ontinue鈥�.
11.听Confirm if the trust needs to pay tax by answering 鈥榊es鈥� or 鈥楴o鈥�. The trustee should answer 鈥榊es鈥� if the trust needs to pay tax or submit tax returns.
12.听Read the information on the page before continuing.
The trustee will need to confirm if the trust:
- is registered in the UK
- owns land or property in the UK
- has needed to pay tax in the last four years
The trustee will also need to enter details about any assets the trust owns, such as:
- money
- property or land
- shares
- business
- partnerships
- any other assets
13.听Enter all the required information and then select 鈥楽ave and continue鈥�.
14.听Complete the declaration and then select 鈥楥onfirm and send鈥�. A declaration reference will then be shown on screen.
After the trust has been updated from non-taxable to taxable online, the trust will be allocated a 10-digit UTR. The lead trustee will receive confirmation of the UTR by post within 15 working days. It may take longer if the lead trustee鈥檚 address is outside the UK. For more information about getting the trust鈥檚 reference number see TRSM91020.听