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ARTICLE · 04 SEPTEMBER 2026

Changes To The Rules On Trust Registration: What Trustees Need To Know

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The UK government has introduced significant changes to trust registration requirements, affecting both the Trust Registration Service and the Register of Overseas Entities. These new rules expand registration obligations for overseas trusts holding UK land while providing exemptions for certain low-value trusts, requiring trustees to review their compliance status and take action by specified deadlines.

United KingdomWealth Management
Lizzie Fordham
Lizzie Fordham
George Gradwell
George Gradwell

The UK government has changed the rules on trust registration. The changes affect the Trust Registration Service (TRS) and the Register of Overseas Entities (ROE). Trustees should check whether the new rules affect their trusts and whether any action is needed.

Trust Registration Service

The rules have changed which trusts must be registered with HMRC through the TRS. The main changes affect overseas trusts holding UK land and certain low-value trusts.

Overseas Trusts

Non-UK trusts must now register with the TRS if they purchase land in the UK or already hold UK land acquired before 6 October 2020. Previously, a non-UK trust did not have to register solely because it held UK land acquired before that date.

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