WhatBefore ayou ‘trustmake dataa request’ meansrequest

TheA trust data request processmay isallow ayou facility that allows people, under certain circumstances, to accessget information thatabout isa heldtrust registered on the Trust Registration Service.Service in limited circumstances.

What

HMRC awill ‘registeredonly trust’share means

trust information if either:

A

• you registeredshow trustyou’re isinvestigating a trustcase thatof ismoney registeredlaundering onor theterrorist Trustfinancing Registrationand Service.

  Trustscan explain why that requiretrust registration

  Notmay allbe trustslinked are(known requiredas tolegitimate beinterest)

• your registered.request Tois to find out whatif typesa of trust mayholds bea foundcontrolling oninterest thein Trustan Registrationoffshore Service,company

You readcannot Registermake a trustrequest asfor aany trustee.other reason.

Trusts

If coveredyou byneed theto datatell requestHMRC process

Notabout alla registeredperson trustsor arebusiness coveredyou bythink theis trustnot datapaying requestenough process.tax Youor canis onlycommitting receivetax datafraud, you can report tax fraud or avoidance.

WeFor maygeneral share information about atrusts, registeredyou trustcan ifread anabout trusts individualand ortaxes.

Types organisationof submits a trust data request to us.

requests

There are 2 different types of trust data requests.request you can send to HMRC.

Legitimate interest trust data requests

UseA thislegitimate interest trust data request is only to ask for information about a registered trust youyou’re investigating thinkfor money is involved in money laundering or terrorist financing.

YouFor mustlegitimate beinterest abletrust todata showrequests, usyou that:must show:

• youyou’re are investigating a specific case of money laundering or terrorist financingfinancing 
• the information that you are asking for is to help your investigation

Offshore company trust data requests

UseAn thisoffshore tocompany asktrust fordata informationrequest aboutis ato registeredfind trustout thatif holds a trust a holds a controlling interest in an offshore company.

An offshore company is a company or other legal entity that is not based in in the EU, Norway, Iceland and Liechtenstein.

A controlling interest for this purpose is where the registered trust either:

• holds more than 50% of the shares in the entity
• holds ormore canthan control50% itof inthe somevoting otherrights
• has way.

  Whenthe weright willto notappoint shareor information

  Weremove the willmajority notof the shareboard trustof data if:

  directors
  • therehas isthe notright enoughto informationexercise in(or aactually requestexercises) forsignificant usinfluence toor tracecontrol

  Information thewe trust

• youwill doand will not showshare

  You thatcan youonly havereceive information about a legitimatetrust interestif toit beis givenboth theregistered information

• weand docovered notby holdthe informationdata ofrequest theprocess.

  We trustwill havingonly ashare controllinginformation interestabout inbeneficial anowners offshorethat company

• theare trustassociated iswith nota registered
• the trusttrust.

  They iscan exemptbe fromanyone theassociated trustwith dataa requesttrust, processfor example a:

  • trustee
  • settlor
  • beneficiary

  YouWe maydo wishnot toshare knowthe whethertrust’s aURN trustor hasregistration beencertificate.

  We registered,will ornot toshare taketrust overdata ownershipif:

  • for oflegitimate ainterest, trustyou recorddo ifnot youshow are:that:

    • theyou trustee
    • theare authorisedinvestigating agenta case of money laundering or terrorist financing
    • anotherthe partyinformation withyou legalare responsibilityasking for thatis trustto help your investigation

    You

  • we shoulddo not usehold information of the trust datahaving requesta process.controlling Insteadinterest contactin HMRCan foroffshore helpcompany
  • you do not provide us with queriesenough aboutinformation trusts.

    Registeredto truststrace thatthe aretrust

  • the exempttrust fromis datanot sharing registered

  • Wea willregistered nottrust shareis dataexempt onfrom certainthe typestrust ofdata registeredrequest trusts,process, forsuch example:as:

    • a non-express taxable truststrust that areis only registered because theyit areis liable to UK taxation
    • an excluded express truststrust (also known as schedule 3A trusts)trust) that areis only registered because theyit areis liable to UK taxation
    • a non-UK truststrust with no trustees resident in the UK, that areis only registered because theyit holdholds UK land or property

  IndividualsInformation thatwe areshare exemptabout fromindividuals dataand sharingorganisations

  We will not share informationthe aboutindividual’s:

  • name
  • month specificand individuals:year of birth
  • country of residence
  • nationality
  • role in the trust

  We will share the organisation’s:

  • ifname
  • residency
  • role in the trust

  When we havewill beennot toldshare thatinformation about beneficial owners

  We will not share information about beneficial owners if:

  • they are under 1818 years or that old
  • they are unable to make decisions due to their mental state (for example, they have a mental illness, learning disability or dementia)
  • if

    we have been made aware and agree that sharing information will expose anthem individual to a risk of:

    • fraud
    • kidnapping
    • blackmail
    • extortion
    • harassment
    • violence
    • intimidation

  Information

  If we willcannot share

  information

  We will onlysend shareyou informationan aboutemail beneficialor ownersa thatletter areif associatedwe withdecide anot registeredto share information about a trust.

  A beneficialThe owneremail canor beletter anyonewill associatedtell withyou ahow trust,to forask exampleus a:

  • trustee
  • settlor
  • beneficiary

  Informationto aboutreview individuals

  Weour willdecision shareif theyou individuals:disagree.

  • name
  • month

    You andhave year30 ofdays birth

  • countryfrom ofreceiving residence
  • nationality
  • roleour inemail theor trust

  Informationletter aboutto organisations

  Weask willfor sharea the organisations:review.

  • name
  • residency
  • role in the trust

  What you’ll need to make a trust data request

  You’ll need:

  • an email address or— Governmentyou Gatewaycan useralso IDchoose andto passwordsign in instead
  • your name, address and telephone number
  • your organisation’s name and address, if applicable

  • enough information to identify the trusttrust, for example:

    • the trust name
    • any relevant Unique Tax References (UTR)
    • any relevantor Unique Reference Numbers (URN)(URN)
    • personal contact details of anyonepeople associatedor with the trust
    • contact details of organisations associated with the trust

  For legitimate interest trust data requestsrequests, you’ll also need:

  • information to show you are 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 also giveattach any evidence you have to support your written accountaccount, (forfor example, bank statements, invoices and emails).

  Howemails. toEach submitfile amust request

  Usebe the10MB onlineor formless toand submitbe yourin request.one Youof willthe befollowing ableformats: 

  • PDF
  • JPEG
  • DOCX
  • XLSX
  • PPTX
  • ODT
  • ODS
  • ODP

  Send toa attachtrust anydata evidencerequest

  Use youthe haveonline form to supportsend your request.

  By using this form, you agree the information you provide may be used by other areas of HMRC.HMRC Suchand aswe investigatingcannot guarantee that your details will be kept confidential.

  For example, HMRC may use the information you provide to investigate a trust that is not registered on the trust register.

  Start now

  You will need to submitsend a separate formrequest for each trust you are requesting data for.trust.

  YouYou’ll cannotneed usean thisemail formaddress to tell HMRC about a person or businessto yousign thinkin is not paying enough tax or is committing tax fraud. Find out how to reportuse taxthis fraudservice.

  Send ora avoidance to HMRCrequest.

  After you have submittedsent your request

  We will will:

  • send you a confirmation email with your submission reference.

    We will then reference

  • review the informationrequest you have given us and try to write to you within 8 weeks.
    weeks

  When we write to you, we will either:

  • give you some or all the information you have requested information 
  • withhold all informationinformation 
  • tell you it has not been possible to deal with your request (for example, when we have not been able to identify the trust)

  If we decline your request because an exemption applies