HMRC’s latest Trust and Estates Newsletter includes an update on deadlines for enlisting with the trust registration service (TRS).

Trustees of trusts and complex estates that have incurred a liability to income tax or capital gains tax for the first time in 2017-18 will need to complete registration by 5 October. The extended deadlines for 2016-17 will not apply.

The trustees of existing settlements that have incurred a tax liability in 2017-18 …