Estate Registration Service
Estate Registration Service

The following Private Client guidance note provides comprehensive and up to date legal information covering:

  • Estate Registration Service
  • Which estates need to register with the ERS
  • How to register with the ERS
  • Filing the tax return information
  • Deadlines for registration and filing
  • Penalties for late registration or filing

HMRC's online Trust Registration Service (TRS) was designed to implement the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), SI 2017/692, as well as to support the digital direction of HMRC and general tax transparency going forwards. For further information, see Practice Note: Trusts—Trust Registration Service (TRS).

Although estates are not covered by MLR 2017, SI 2017/692, HMRC rolled out the online Estate Registration Service (ERS) simultaneously with the new TRS to deal with the reporting of complex estates' income tax and capital gains tax (CGT) liabilities. In fact, the TRS and ERS are part of the same online system which was introduced as the Trust and Estate Registration Service, although it is helpful to refer to them separately.

Which estates need to register with the ERS

Only ‘complex estates’ need to be registered using the ERS. These are estates which do not meet the conditions for the personal representatives (PRs) to participate in informal procedures for reporting the estate's tax liability. Therefore an estate is considered to be a complex estate if:

  1. the total tax liability (income tax and CGT) for the estate administration period is more than £10,000

  2. the probate value of the estate is more than £2.5m, or

  3. the proceeds of any asset sold in any one tax year in