Lowes Trust Registration Guide

The registration process

In order to register a trust on the TRS trustees will need to take the following steps:

Step 1

Set up a Government Gateway user ID for the trust. Please note before an individual can register a trust as a trustee, they must have an Organisation Government user ID and password. This can be created the first time the individual registers and the trustee will need a Government Gateway user ID for each trust they would like to register. To create a Government Gateway user ID please click here, then click “create a sign in details”.

*Important note* - Any trustee who already has a Personal Tax Account in their own name (i.e. – already has a Government Gateway ID for their personal tax affairs) needs to be aware that the trust’s credentials are completely separate to their own. The trust needs to set up its own Government Gateway which needs to be an account for an organisation.

Step 2

Complete “create sign in details” process to obtain your ID. Please note the trustee will then be asked for details of their own email address and name and to set up a password and recovery word. They will then be issued with a government gateway

user ID - all before they tell HMRC what the ID will be used for. Once the user ID has been created, the trustee will be asked for the type of account they need. The correct account to select for a trust is ‘organisation’.

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