Trusts and complex estates with tax liabilities or reportable events in 2016/17 are normally required to notify HMRC of this by 5 October 2017.
HMRC have now announced that as part of the introduction of the new online Trusts and Estates Register, this deadline has been extended to before 5 December 2017.
Trusts and Estates Register
The new online register for trusts and complex estates is being introduced as part of the EU’s Fourth Anti-Money Laundering Directive.
The new register is designed to streamline the process by which trustees and personal representatives notify HMRC about their trust/estate. Previously this process was done by paper. The new service is also aimed at making it easier for details to be updated re...
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