Lowes Trust Registration Guide

Step 3

The trustee needs to ‘claim’ the trust. In order to achieve this the trustee will need to go to the Manage your trust’s detail page by clicking

here and click on the “Start Now” button at the bottom of the page and log into their Government Gateway to start the claiming process.

If this is the first time they have logged into their Government Gateway, an account type

(organisation must be selected) and further security measures will need to be established.

Step 4

The next stage is to fully claim the trust and the trustee will need the following information to hand: • The trust’s UTR (or UTN) • Details of the trust’s original registration During this process the trustee will be asked to provide details that HMRC already knows about the trust from the original registration (or the latest update) in order to ‘claim’ it. This could be the name, date of birth and national insurance number of the lead trustee or another person associated with the trust which could be one of the trustees, beneficiaries or settlors. The trustee can check the details entered and will be told if they have successfully claimed the trust.

If the trustee does not enter the correct details, they will get a message that their answers do not match the details HMRC holds about the trust. Trustees will have three attempts to enter the correct information. If they are unsuccessful after the third attempt, they will be locked out and will have to repeat the process after 30 minutes. Please note that we are unable to provide guidance beyond this point as this would require full access to the Government Gateway system and as an organisation we have no registration obligations of our own that would require us to register.

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