TL;DR: "Claim a trust" in UK personal-finance language usually means one of three things: tracing and reclaiming a Child Trust Fund (CTF) that matured when a young adult turned 18; a trust beneficiary asking trustees to pay out their entitlement; or a trustee registering an existing trust with HMRC's Trust Registration Service (TRS). For a lost CTF, the route is to find the original provider through HMRC's "find a CTF" service on GOV.UK using a National Insurance number. For a discretionary or interest-in-possession trust, the beneficiary contacts the trustees with proof of identity and entitlement. Trustees of most express UK trusts must register the trust on the TRS within 90 days of creation and keep the details up to date. There is no central UK "trust register" that members of the public can search for unclaimed trust money.
Last reviewed May 2026
The phrase "claim a trust" covers several very different situations. A young adult chasing the Child Trust Fund opened in their name as a baby has a different set of steps from a beneficiary chasing a payout under a deceased parent's family trust, which is different again from a trustee who has been told to register a new trust with HMRC. This guide walks through each of the common scenarios in turn.
It explains how to find a Child Trust Fund, how a trust beneficiary asks for a distribution, what the Trust Registration Service is and when registration is required, how to handle a trust where the trustee has died or is uncontactable, and the limits of what a member of the public can find out about a trust they think they may be a beneficiary of.
Claiming a Child Trust Fund at 18
Child Trust Funds (CTFs) were opened by the government for most children born between 1 September 2002 and 2 January 2011. The government paid an initial voucher of 250 pounds (500 pounds for lower-income families), and a second voucher at age seven for older accounts. Parents could add to the account, and the money was locked in until the child's 18th birthday.
From age 16 the child can take control of the account (choosing where it is invested), and from age 18 they can withdraw or transfer the money. Many CTFs are now maturing each month as the original recipients turn 18. A material number of accounts have been "lost" in the sense that the young adult does not know who provides the account, because they were not the person who opened it.
To find a lost CTF the young adult (or a parent for an under-18) uses the "find a Child Trust Fund" service on GOV.UK. The service asks for the young person's name, address history, date of birth, and National Insurance number. HMRC searches its records for the original provider and writes to the applicant with the provider's details. The applicant then contacts the provider directly to claim, transfer, or withdraw the money.
An unclaimed CTF does not disappear. It remains with the original provider, accruing whatever interest or investment return the underlying account produces. From age 18 the money can also be transferred into an adult ISA without using the annual ISA subscription limit (the "Child Trust Fund matured to ISA" route), which is often the most tax-efficient option for someone not yet ready to spend it.
Claiming under a family or discretionary trust
A trust is a legal arrangement where one or more trustees hold property for the benefit of one or more beneficiaries on the terms of a trust deed (or under a will). A beneficiary's right to receive money or property from a trust depends on the type of trust and what the trust deed says.
In a "bare trust" the beneficiary has an absolute right to the property and can call for it at any time after age 18 (in England and Wales) or 16 (in Scotland). In an "interest in possession" trust the beneficiary has a right to the trust income but not the capital. In a "discretionary trust" the trustees choose which of a class of potential beneficiaries to pay and how much, and no individual beneficiary has an automatic right to a share. Reading the trust deed is the only reliable way to know what a beneficiary is entitled to.
To claim a payout the beneficiary contacts the trustees in writing, asks for a copy of the trust deed (or the relevant clauses of the will), provides proof of identity, and asks for the distribution to which they are entitled. Trustees have duties under the Trustee Act 2000 to act in good faith, to take reasonable care, and to keep proper accounts. A beneficiary with an absolute interest can ask to see the trust accounts. A discretionary beneficiary has more limited information rights but can still expect trustees to consider their position.
If the trustees do not respond, dispute the entitlement, or appear to be acting in breach of trust, the beneficiary's remedies are through the courts: an application to the court to compel disclosure, to remove trustees, or to enforce the trust. Legal advice from a solicitor experienced in trust disputes is the right starting point for any contested case.
The Trust Registration Service (TRS)
The TRS is HMRC's online register of UK trusts. It was originally a tax-only register (trusts with a UK tax liability had to register), but the rules were extended under the Fifth Money Laundering Directive so that most express UK trusts must now register on the TRS whether or not they have a tax liability.
Trustees of registrable trusts must register within 90 days of the trust being created or becoming liable to UK tax, and update the register within 90 days of any change. Registration is done through the government gateway on GOV.UK. The information held on the TRS includes the trust name and date of creation, the settlor, the trustees, the beneficiaries (or class of beneficiaries for discretionary trusts), the trust assets, and any UK tax liability.
Some categories of trust are excluded from registration, including most pilot trusts of nominal value, statutory trusts arising on intestacy or co-ownership of property, and bare trusts for minor children's bank accounts under certain thresholds. The exclusions are technical and a trustee who is unsure should check the GOV.UK TRS guidance or take professional advice.
Who can see what is on the TRS
The TRS is not a public register. HMRC and law enforcement bodies can access it for tax and anti-money-laundering purposes. A person who can show a "legitimate interest" in a specific trust (for example, an investigative journalist with evidence of money laundering) can apply to HMRC for limited information about that trust under the third-party data request process.
A person who simply suspects they might be a beneficiary of a trust cannot search the TRS for trusts naming them. The route in that case is to contact the suspected settlor's family, the executors of a deceased settlor's estate, or solicitors who may have drafted the trust deed. Where a parent or grandparent has died, the will (a public document after probate) will usually reveal whether a testamentary trust was created and who the trustees are.
When a trustee has died or cannot be found
A trust does not end when a trustee dies. The remaining trustees continue to administer the trust, and a new trustee can be appointed under the trust deed or the Trustee Act 1925. If the last surviving trustee has died, the trust property passes to that trustee's personal representatives (the executors of the trustee's estate), who are responsible for appointing a new trustee or for transferring the trust property in line with the trust deed.
A beneficiary in this position should obtain a copy of the deceased trustee's death certificate, identify the personal representatives from the grant of probate (a public record at the Probate Service), and write to the personal representatives asking for the trust to be administered. Where no personal representatives have been appointed, a beneficiary can apply to the court for the appointment of a new trustee under section 41 of the Trustee Act 1925.
Where the trustees are alive but uncontactable or unresponsive, the beneficiary's recourse is again the court. The Civil Procedure Rules provide for applications to compel a trustee to produce accounts, to remove a trustee, or to substitute a new trustee. These are technical applications and beneficiaries normally take legal advice before issuing proceedings.
Tax on payouts from a trust
The tax position on a payout from a trust depends on the type of trust and the form of the payment. Capital distributions from a discretionary trust carry a tax credit at the rate of trust tax (45 percent for the standard discretionary trust) that the beneficiary can reclaim or set against tax due if they are a non-taxpayer or basic-rate taxpayer. Income distributions from an interest-in-possession trust are taxed in the beneficiary's hands as if they had received the underlying income directly. Distributions from bare trusts are usually transparent: the beneficiary is treated as owning the underlying property and is taxed on income and gains directly.
Inheritance tax is charged on most trusts under the "relevant property regime" with a ten-year periodic charge and an exit charge when assets leave the trust. The detail is complex and the trustees' annual SA900 trust tax return reports the position to HMRC. A beneficiary receiving a payout should ask the trustees for the relevant tax certificate (R185 or equivalent) showing what tax has been paid at trust level and what credit they can claim.
How we verified this
The Child Trust Fund maturity rules and the "find a Child Trust Fund" service reflect current GOV.UK guidance. The Trust Registration Service rules reflect the regulations made under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 as amended, and current HMRC TRS manual guidance. Trustee duties and the appointment of new trustees reflect the Trustee Act 1925 and Trustee Act 2000. The tax treatment of trust distributions reflects current HMRC guidance and the Income Tax (Trading and Other Income) Act 2005 and Inheritance Tax Act 1984. No FCA registration numbers, phone numbers or tax credit amounts have been invented.
Disclaimer: This article is general information about UK trusts and the routes for claiming under them. It is not legal or tax advice. Trust law is technical and the right answer in an individual case depends on the trust deed, the type of trust, the residence of the parties, and the value of the assets. Anyone with a real dispute, a complex trust, or a significant sum at stake should take advice from a solicitor or accountant with trust expertise.
Frequently asked questions
How do I find a lost Child Trust Fund?
Use the "find a Child Trust Fund" service on GOV.UK. The young adult enters their name, date of birth, National Insurance number and address history, and HMRC writes back with the original provider's details. The applicant then contacts the provider directly to claim, transfer or withdraw the money. There is no fee for the search.
Can I look up a trust on a public register?
No. The HMRC Trust Registration Service is not open to the public. Only HMRC, law enforcement, and a person who can show a legitimate interest in a specific trust (under the third-party data request process) can access information from the TRS. A suspected beneficiary normally has to find the trust through the settlor's family, the will, or the solicitor who drafted the deed.
How do I ask trustees to pay out a trust?
Write to the trustees, identify yourself, ask for a copy of the trust deed (or the will clauses creating a testamentary trust), and ask for the distribution to which you are entitled. Trustees have a duty under the Trustee Act 2000 to act in good faith and keep proper accounts. If they do not respond or refuse without explanation, legal advice from a solicitor experienced in trust disputes is the right next step.
Does a beneficiary always have a right to receive money from a trust?
No. The right depends on the trust type. A bare-trust beneficiary has an absolute right and can call for the property from age 18 (16 in Scotland). An interest-in-possession beneficiary has a right to income but not capital. A discretionary beneficiary has no automatic right; the trustees decide who in the class is paid and how much. The trust deed is the only reliable guide.
Do I pay tax on money received from a trust?
It depends on the trust type and whether the payout is income or capital. Discretionary trust capital payments come with a 45 percent tax credit that a basic-rate beneficiary can partially reclaim. Income from an interest-in-possession trust is taxed as if received directly. Bare trust payouts are treated as the beneficiary's own property. The trustees should provide a tax certificate (R185 or equivalent) showing the position.
