Urgent new legal requirement for sports clubs set up as trusts

HMRC’s new Trust Registration Service (TRS) requires most unincorporated sports clubs in the UK to register with it before 1 September 2022


All rowing clubs who have appointed Trustees should check whether they need to register; the requirement does not only apply to charities. A good starting point for clubs is to ask their auditors/accountants whether or not their structure needs to comply with this legislation.

More information on this can be found here.


The registration process is simple and mainly entails providing the full details of the Trustees.

Note that this new requirement does not affect incorporated clubs (those constituted as limited companies).

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