The HMRC trust registration deadline is a critical compliance requirement for trustees across the UK. Recently, HMRC has confirmed that it will not extend the end-of-year deadline for trust registration, despite growing concerns from advisers and trustees. However, there is some reassurance: HMRC has stated that it will consider ‘reasonable excuses’ where deadlines are missed for genuine reasons.

This update highlights the importance of acting early and understanding your obligations under the Trust Registration Service (TRS).

 

Why the Trust Registration Deadline Still Matters

The HMRC trust registration deadline exists to improve transparency and prevent misuse of trusts for tax avoidance or financial crime. Trustees are required to register trusts and keep details up to date, including changes to trustees, beneficiaries, or trust assets.

HMRC’s decision not to extend the deadline means trustees must treat compliance as a priority, even if administrative pressures or year-end workloads make this challenging.

 

What HMRC Means by ‘Reasonable Excuse’

Although the trust registration deadline remains unchanged, HMRC has clarified that penalties may not apply where a reasonable excuse can be demonstrated. This approach recognises that some trustees face unavoidable difficulties.

Examples of circumstances that may be considered reasonable include delays caused by illness, bereavement, professional adviser errors, or genuine difficulties accessing information required for registration. However, HMRC will assess each case individually, and acceptance is never automatic.

This makes clear record-keeping and timely communication with advisers essential.

 

Risks of Missing the Trust Registration Deadline

Failing to meet the HMRC trust registration deadline without a valid excuse can result in financial penalties and unwanted scrutiny. More importantly, repeated non-compliance can lead to increased HMRC attention on the trust and its trustees.

Trustees should also remember that ignorance of the rules is not considered a reasonable excuse. Being proactive is the safest approach.

 

How Trustees Can Protect Themselves

The most effective way to avoid penalties is to register early, review trust details regularly, and seek professional advice if you are unsure about your obligations. Trustees should also document any issues that may delay compliance, as this evidence could be vital if HMRC later queries a late submission.

At Care Accountancy, we regularly assist trustees with trust registrations, updates, and HMRC correspondence, ensuring compliance while minimising stress.

 

How Care Accountancy Can Help Trustees

Navigating trust regulations can be complex, especially with strict deadlines and evolving HMRC guidance. Care Accountancy provides expert support for trustees, including trust registration, ongoing compliance, and advice on responding to HMRC enquiries.

If you are concerned about the HMRC trust registration deadline or believe you may need to rely on a reasonable excuse, our experienced team can guide you through the process with clarity and confidence.

👉 Learn more about our trust services here

Key Takeaway for Trustees

The message from HMRC is clear: the trust registration deadline will not be extended, but reasonable excuses may be accepted where genuinely justified. Trustees should not rely on discretion alone and should take prompt action to ensure compliance.

If you are unsure whether your trust needs to be registered or updated, seeking professional advice now can help avoid penalties later.

📩 Contact Care Accountancy today for personalised support.

 

 

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