TRSM95010 - How to: contents: close a trust: contents: how to close a trust online

This guidance provides information on how to close a trust using the Trust Registration Service.

Before closing a trust, the trustee or agent must ensure that the trust information is up to date. Even after a trust is closed the trustee remains responsible for ensuring the trust data is correct. Once HMRC has processed the request to close the trust, access to its online register will be removed.

Closing a trust online

A trustee will need to claim the trust before requesting to close it if they did not register the trust online and have not updated the trust since it was initially registered. See TRSM92010 for information on how to claim a trust.

A trustee can close a trust online by completing the following steps:

1.听Go to /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 closing a trust.

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.

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 trust鈥檚 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 select 鈥楥ontinue鈥�.

Please ensure that all of the trust details are correct and up to date, as you will not be able to come back to a closed trust to amend any details. You can do this by selecting 鈥榤ake changes to the trust and declare鈥�

10.听Select 鈥楥lose the trust and declare鈥� when asked what the trustee wants to do next, then select 鈥楥ontinue鈥�.

11.听Confirm if the trustee knows the date that the last asset in the trust was shared out by answering 鈥榊es鈥� or 鈥楴o鈥�. It is also called the trust closed date or date of termination. This will be the date given on the final Trust and Estate (SA900) tax return or Self Assessment Online for trusts.

12.听Enter the end date for the trust when prompted.

13.听The trustee will then be advised on screen that they need to provide the most up to date information about the trust to HMRC. Read the information on screen then select 鈥楥ontinue鈥�.

14.听Confirm if the details about the trust need updating before closing the trust by answering 鈥榊es鈥� or 鈥楴o鈥� and then select 鈥楥ontinue鈥�.

The trustee will be presented will options to update if they select 鈥榊es鈥�.

15.听Complete the declaration and then select 鈥楥onfirm and send鈥�.

听