TRSM22010 - Types of trust that need to be registered: contents: registrable express trusts: contents: introduction
In general, all UK express trusts are required to register on the Trust Registration Service (TRS) unless they are excluded from registration under one of the exclusions listed at TRSM23000.
Any express trust with a liability to UK taxation (a ‘taxable trust’) is required to register on TRS, unless the trust is a non-UK trust and UK tax liabilities have only arisen on non-UK income and/or non-UK assets (see TRSM25030 ).
See TRSM25000 onwards for the additional registration requirements that apply to trusts that have a UK tax liability.
Additionally, non-UK express trusts may be required to register if they have links to the UK, acquiring/owning land in the UK, or non-UK trusts with at least one UK resident trustee entering into a business relationship with a UK business.
Regardless of the conditions set out in this sub-section, any express trust with a liability to UK taxation (a ‘taxable trust’) is required to register on TRS. See TRSM25000 onwards for the additional registration requirements that apply to trusts that have a UK tax liability.
Whether a trust which is not required to register for tax reasons is required to register as a registrable express trust due to other conditions being met depends on whether the trust is a UK or non-UK trust and on the residency of the trustees:
The trust is a UK express trust: (see TRSM21030)
- The trust is required to register, unless it is specifically excluded from registration under one of the exclusions listed at TRSM23000.
The trust is a non-UK express trust with at least one trustee resident in the UK:
- The trust is required to register, unless specifically excluded from registration under one of the exclusions listed at types of trusts that need to be registered, when any of the following is true:
- The trustees, in their capacity as trustees, acquired UK land after 6 october 2020 (see TRSM22020),
- acquired UK land before 6 October 2020 and still held that land at 30 June 2026 (see TRSM22020)
- the trustees, in their capacity as trustees, enter into a business relationship with a UK relevant person (see TRSM22020 and TRSM24000)
The trust is a non-UK express trust with no trustees resident in the UK
The trust is required to register, unless specifically excluded from registration under one of the exclusions listed at Types of trust that need to be registered, when any of the following is true:
The trustees, in their capacity as trustees:
- acquired UK land after 6 October 2020 (see TRSM22020),
- acquired UK land before 6 October 2020 and still held that land at 30 June 2026 (see TRSM22020),
- the trustees in their capacity as trustees, enter into a business relationship with a UK relevant person and the trust is not an EEA Registered Trust, (see TRSM23150, TRSM22020 and TRSM24000)
Note that the exclusion for trusts registered on EEA registers (TRSM23150) does not apply to non-UK trusts with no trustees resident in the UK.
The trust is a non-UK express trust with no trustees resident in the UK:
The trust is required to register, unless specifically excluded from registration under one of the exclusions listed at Types of trust that need to be registered, when the trustees, in their capacity as trustees:
acquired UK land on or after 6 October 2020 (see TRSM22020),
acquired UK land before 6 October 2020 and still held that land on 30th June 2026 (see TRSM22020)
NOTE: As of 30th June 2026, non-UK trusts holding UK land acquired pre-6 October 2020, and still held that land on the 30th June 2026 are required to register on TRS; trustees in this position must register by 1 Sep 2027. The IT is being updated to support these additional registrations, and further guidance on when trustees in this position can commence registration will be issued in due course.