Trusts which have incurred a liability to income tax or capital gains tax for the first time in the tax year 2016 to 2017 
will need to complete registration on the TRS by no later than 5 January 2018. This extension is only for the first year of the TRS.
The deadline for existing trusts to register on the TRS will remain unchanged at 31 January 2018.
The TRS online service replaces the 41G (Trust) paper form, which was withdrawn at the end of April 2017. This is now the only way trusts and complex estates can obtain their Self-Assessment Unique Taxpayer Reference.
The service will provide a single online service for trusts to comply with their registration obligations.
Find out more about the Trust Registration Service here.
