David Downie sets out what advisers need to know about express trust registration in his latest article for Professional Adviser...
The deadline for registering non-taxable ‘express trusts' with the Trust Registration Service - a new requirement - is now less than 20 weeks away. Most advisers will be unable to register on behalf of their trust clients. But they can help them understand their reporting obligations and get the trusts in order ahead of the deadline. Here, we explore the key elements of the registration rules that advisers - and their clients - will need to keep front of mind. What is in scope, and what are the deadlines? Under new rules, all non-taxable express trusts must now be registered fo...
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