Estates and TRS

As estates are not trusts what is the legal authority under the 2017 Regulations for HMRC to register any estate since it is not an express trust

Hi Jacques Leclerc,

Please refer to Taxes Management Act: 1970. Taxes Management Act 1970.
Should this fail to answer your query, please telephone the Trust and Estates office on 0300 123 1072. 

Thank you.

So although the TRS is not about tax you are saying that its authority to register estates on TRS takes its vires from CRAC 2005? Why am I not allowed to ask questions on the Agent's Forum as a tax adviser for 50 years?

Hi
This customer forum is for general advice on tax.  
For specific queries on trusts and estates, you will need to contact the Trusts and Estates office on 0300 123 1072.