Article summary
The Association of Taxation Technicians (ATT) has updated its note 'How to update the Trust Register'. This was updated to include changes to the registration deadlines for trusts that took effect on 9 March 2022 by the Money Laundering and Terrorist Financing (Amendment) Regulations 2022, SI 2022/137. Amendments were also made to include information on changing a trust's name and address, a section on answering question 20 on the Self Assessment: Trust and Estate Tax Return Form (SA900), as well as links to relevant legislation.
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