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EFIS 106, November 2017 : Inheritance Tax / Inland Revenue

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On EFIS 55 in May and EFIS 71 in July, we advised subscribers to this range of Her Majesty's Revenue & Customs' (HMRC's) decision to replace the old 41(G) form with the Trust Registration Service (TRS).

HMRC has now extended the deadline for new trusts to register with TRS from 5th October to 5th January 2018.

Trusts which have incurred a liability to income tax or capital gains tax for the first time in the 2016 to 2017 tax year must register with TRS by 5th January.

The deadline of 31st January for existing trusts to register with TRS remains unchanged.

More detailed information about the operation of TRS can be obtained by following the link below to HMRC's website at:-

Forms affected

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.