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ARTICLE · 29 SEPTEMBER 2026

The New Trust Registration Rules That Trustees Need To Know

B P Collins LLP
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The UK government has introduced significant changes to the Trust Registration Service rules, creating new exemptions for low-value trusts and imposing registration deadlines for overseas trusts holding UK land. Trustees must now assess whether their trusts qualify for de-registration under the relaxed requirements or face new compliance obligations by September 2027.

United KingdomTax
Naadim Shamji
Naadim Shamji

The UK government has updated the rules governing the Trust Registration Service (TRS), relaxing some of the registration requirements. According to B P Collins’ private client team, it’s important that trustees review whether their trusts are affected as soon as possible.

Exemption for low-value trusts

Previously, a trust’s low value did not, by itself, exempt it from registration. Most UK express trusts had to be registered with HMRC’s TRS, even where no UK tax was due, unless they qualified for another specific exclusion. Trustees were required to provide details of the trust and the people connected with it, including its settlor, trustees and beneficiaries, and keep that information up to date.

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