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Latest guidance on the Trust Registration Service

Our technical guidance on the Trust Registration Service (TRS) can be accessed at the link below.

As per our previous News article, the proposed regulations have significantly increased the categories of trust that will be exempt from being registered (unless the trustees of such a trust become liable to pay UK tax - in which case the trust will need to be registered on the TRS in order for the required trust tax return to be issued). More details on the list of exempt trusts can be found within our technical guidance at the link below.

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