Updated HMRC guidance for trustees

HMRC has updated the following guidance notes which set out the basic requirements for registration of trusts:

• Register a trust as an agent: guidance for agents who need to register a client’s trust with HMRC; and
• Register a trust as a trustee: guidance for trustees who need to register a trust.

Both notes have been revised to add details that will be required for registration of a trust where the settlor is deceased.