HMRC registration of non-taxable express trust (will trust)

RnK136

On 6 February 2024 it is 2 years since my Mum died and left her 50% share of the house to my Brother and I in trust.

My Dad owns the other 50% plus beneficial interest in Mum's 50% and is still alive, although moved into residential care 4 months ago.

The HMRC TRS says:

Registration Deadlines

Non-taxable trusts

Registrable non-taxable express trusts that were in existence on or after 6 October 2020 must register within 90 days of becoming registrable, or on or before 1 September 2022 (whichever is later).

Am I correct that this means I have 90 days after the 6 February to register? (and not that I should do it in the 90 days before 6 February)
  
Also: what happens if my Dad dies in the 90 day period after 6 February?
  

RnK136

@ProbateNewbie you might be interested in my post here also?

ProbateNewbie

Yes, I'm watching with interest, thank you @RnK136. 👍