TRSM91020 - How to: contents: register a trust: contents: getting the trust바카라 사이트™s reference number

Following registration, the trust will be allocated a 10-digit Unique Taxpayer Reference (UTR), or a 15-character Unique Reference Number (URN) depending on whether the trust is taxable or non-taxable.

Taxable trusts

If the trust is liable to tax and hasn바카라 사이트™t been registered with an existing UTR, the lead trustee will receive a UTR in the post within 15 working days. It may take longer if the lead trustee바카라 사이트™s address is outside the UK.

Please note that HMRC will only send confirmation of the trust바카라 사이트™s UTR to the lead trustee, even if an agent registered the trust.

If the lead trustee doesn바카라 사이트™t receive confirmation of the trust바카라 사이트™s UTR after 15 working days, the trustee or agent will need to contact HMRC quoting the trust바카라 사이트™s 15-character declaration reference. This reference can be found at the top of the declared copy of the trust바카라 사이트™s registration document that may have been saved or printed when the trust was registered online.

A UTR will not be issued to the lead trustee if the trustee or agent entered the trust바카라 사이트™s existing UTR during registration.  

Non-taxable trusts

A trust that isn바카라 사이트™t liable to tax will be allocated a Unique Reference Number (URN) following registration. If the trust was registered online by a trustee, the URN will only be available to view online. HMRC will not send confirmation of the trust바카라 사이트™s URN to the lead trustee by post.

To view the trust바카라 사이트™s URN online after registering the trust, the trustee will need to sign out of the service, then sign back in again using the trust바카라 사이트™s 바카라 사이트 Gateway user ID and password.

If an agent has registered the trust on behalf of a trustee, HMRC will send the URN to the lead trustee by post within 15 working days. It may take longer if the lead trustee바카라 사이트™s address is outside the UK.