How to Request Trust Information from HMRC

Introduction

If you're investigating money laundering or terrorist financing, or need to check whether a trust controls an offshore company, you can submit a formal data request to HMRC for information held on the Trust Registration Service. HMRC will only provide trust details in these specific circumstances and will not respond to requests made for any other reason.

When You Can Request Trust Information

HMRC will only share trust information in two situations:

Legitimate interest requests – You must demonstrate that you're investigating a specific case of money laundering or terrorist financing, and can explain why the trust may be linked to your investigation.

Offshore company requests – You need to find out if a trust holds a controlling interest in an offshore company (a company not based in the EU, Norway, Iceland or Liechtenstein).

You cannot make a request for any other reason. If you need information about your own trust, such as proof of registration or your Unique Reference Number (URN), you should use HMRC's service to manage your trust's details directly. If you suspect tax fraud or avoidance, you should report this through HMRC's separate tax fraud reporting channel instead.

What Counts as a Controlling Interest

For offshore company requests, a controlling interest means the registered trust either:

• Holds more than 50% of the shares in the entity
• Holds more than 50% of the voting rights
• Has the right to appoint or remove the majority of the board of directors
• Has the right to exercise (or actually exercises) significant influence or control

What Information HMRC Will Share

HMRC will only provide information about beneficial owners associated with a registered trust. Beneficial owners include anyone connected to the trust, such as trustees, settlors, or beneficiaries.

For individuals, HMRC will share:

• Name
• Month and year of birth
• Country of residence
• Nationality
• Role in the trust

For organisations, HMRC will share:

• Name
• Residency
• Role in the trust

HMRC will not share the trust's URN or registration certificate.

When HMRC Will Not Share Information

HMRC will refuse to share trust data in several circumstances:

• For legitimate interest requests, you haven't shown you're investigating money laundering or terrorist financing, or that the information will help your investigation
• HMRC doesn't hold information showing the trust has a controlling interest in an offshore company
• You haven't provided enough information to trace the trust
• The trust is not registered
• The trust is exempt from the data request process, such as non-express taxable trusts, excluded express trusts (also known as schedule 3A trusts), or non-UK trusts with no UK-resident trustees that are only registered because they hold UK land or property

HMRC will also withhold information about beneficial owners who are:

• Under 18 years old
• Unable to make decisions due to their mental state
• At risk of fraud, kidnapping, blackmail, extortion, harassment, violence or intimidation (where HMRC has been made aware and agrees)

What You'll Need to Make a Request

To submit a trust data request, you'll need:

• An email address (or you can sign in with Government Gateway credentials)
• Your name, address and telephone number
• Your organisation's name and address, if applicable
• Enough information to identify the trust, such as the trust name, any Unique Tax References (UTR) or Unique Reference Numbers (URN), and contact details of people or organisations associated with the trust

For legitimate interest requests specifically, you must also provide:

• Information showing you're involved in a money laundering or terrorist financing investigation
• A written account explaining why you suspect the trust is involved in money laundering or terrorist financing

You can attach supporting evidence such as bank statements, invoices and emails. Each file must be 10MB or less and in one of these formats: PDF, JPEG, DOCX, XLSX, PPTX, ODT, ODS or ODP.

How to Submit Your Request

Use HMRC's online form to send your request. You'll need to submit a separate request for each trust.

By using this form, you're agreeing that HMRC may use the information you provide in other areas of its work, and HMRC cannot guarantee your details will be kept confidential. For example, HMRC may use the information to investigate a trust that isn't on the trust register.

After You Submit

Once you've sent your request, HMRC will:

• Send you a confirmation email with your submission reference
• Review the request and aim to respond within 8 weeks

When HMRC responds, they will either provide some or all of the requested information, withhold all information, or tell you it hasn't been possible to deal with your request.

If HMRC Refuses Your Request

If HMRC decides not to share information about a trust, they'll send you an email or letter explaining their decision. This communication will tell you how to request a review if you disagree with the decision.

You have 30 days from receiving HMRC's email or letter to ask for a review.

Reporting Trust Discrepancies

If you're a 'relevant person' (an organisation that must carry out due diligence checks under anti-money laundering regulations), you have different responsibilities. Relevant persons include accountants, tax advisers, financial institutions, estate agents, legal professionals, and trust or company service providers.

When a trustee or their agent approaches you to set up a business relationship, or during ongoing monitoring of existing relationships, you must ask for the trust's proof of registration. If there's a material discrepancy between the information you hold and what's on the proof of registration, or if a trust that should be registered isn't registered, you should first try to resolve this with the trustee. If you can't resolve the issue, you should report the discrepancy to HMRC using their separate reporting form.

Sources

• Send a data request to HMRC to get information about a trust
• Report a trust discrepancy to HMRC

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.