Trusts and estates advice
Planning for the future means more than just writing a will — it means ensuring your wealth is managed, protected, and passed on according to your wishes. At Moore South, our experienced tax team offers bespoke advice on trusts and estates, including trust registration and compliance under HMRC’s evolving regulations.
Why use a trust?
Trusts are powerful estate planning tools that allow you to:
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Protect family wealth
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Support vulnerable beneficiaries
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Plan for future generations
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Minimise exposure to Inheritance Tax
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Maintain control over how and when assets are distributed
We advise on the creation, management, and dissolution of a wide variety of trust types, including discretionary trusts, life interest trusts, bare trusts, and those set up in wills.
Estate planning you can rely on
Our tailored estate planning services help individuals and families:
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Create tax-efficient succession strategies
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Navigate complex family and financial circumstances
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Minimise Inheritance Tax and Capital Gains Tax liabilities
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Align wills, trusts, and lifetime gifts with long-term goals
We work closely with legal professionals to ensure your estate is structured in a way that reflects your values and objectives — and remains compliant with the latest legislation.
Trust registration service (TRS): What you need to know
Since 2017, HMRC has required many trusts to be registered under the Trust Registration Service (TRS). These rules have since been significantly extended, bringing a wider range of trusts into scope — even those with no UK tax liability.
Do you need to register a trust?
Under current rules, most UK express trusts, those intentionally created, must be registered with HMRC, unless specifically exempt. This includes both:
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Taxable trusts (required to register since 2017)
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Non-taxable express trusts, unless falling under certain exemptions
Trusts created on or after 4 June 2022 must be registered within 90 days, while existing non-taxable trusts had a registration deadline of 1 September 2022.
Even if your trust is exempt, registration becomes mandatory if it incurs a UK tax liability.
Our trust registration & maintenance services
Trustees have a legal obligation to ensure the trust is properly registered and kept up to date. At Moore South, we offer full support to help you meet those duties.
Our services include:
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Initial assessment to determine registration requirements
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Full registration of trusts with HMRC via the TRS
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Gathering and submitting all required information on beneficial owners
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Ongoing trust maintenance and reporting of changes (within 90 days of any update)
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Advising on exemptions, disclosure obligations, and best practice
We also provide guidance on data sharing rules, helping you understand when and how trust information may be disclosed under legitimate interest or third-country requests.
Avoid penalties and stay compliant
Failure to register a trust or update details within HMRC’s timeframes may result in financial penalties and compliance issues. Let our team manage this process for you with accuracy and discretion.
How Moore South can help you
Whether you’re setting up a family trust, acting as a trustee, or planning your estate, our dedicated team provides practical advice and long-term support. We help you:
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Structure trusts to suit your family’s needs
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Remain fully compliant with TRS and HMRC reporting rules
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Minimise tax exposure and protect beneficiaries
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Maintain accurate records and fulfil your legal obligations
Speak to the team today to start planning your future. Find your local office.
