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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 hasn鈥檛 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 trustee鈥檚 address is outside the UK.

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

If the lead trustee doesn鈥檛 receive confirmation of the trust鈥檚 UTR after 15 working days, the trustee or agent will need to contact HMRC quoting the trust鈥檚 15-character declaration reference. This reference can be found at the top of the declared copy of the trust鈥檚 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 trust鈥檚 existing UTR during registration. 听

Non-taxable trusts

A trust that isn鈥檛 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 trust鈥檚 URN to the lead trustee by post.

To view the trust鈥檚 URN online after registering the trust, the trustee will need to sign out of the service, then sign back in again using the trust鈥檚 Government 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 trustee鈥檚 address is outside the UK.