Guidance: Ask HMRC for information about a trust

When we will share information

We may share information about a trust if an individual or organisation submits a trust data request to us.

There are 2 types of trust data requests.

Legitimate interest trust data requests

Use this to ask for information about a trust you think is involved in money laundering or terrorist financing.

You must be able to show us that:

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

Offshore company trust data requests

Use this to ask for information about a trust that holds a controlling interest in an offshore company.

An offshore company is a company or other legal entity that is not based in the European Economic Area.

A controlling interest for this purpose is where the trust holds more than 50% of the shares in the entity, or can control it in some other way.

When we will not share information

We will not share trust data if:

• there is not enough information in a request for us to trace the trust
• you do not show that you have a legitimate interest to be given the information
• we do not hold information of the trust having a controlling interest in an offshore company

Trusts that are exempt from data sharing

We will not share data on certain types of trusts, for example:

• non-express taxable trusts that are only registered because they are liable to UK taxation
• excluded express trusts (also known as schedule 3A trusts) that are only registered because they are liable to UK taxation
• non-UK trusts with no trustees resident in the UK, that are only registered because they hold UK land or property

Individuals that are exempt from data sharing

We will not share information about specific individuals:

• if we have been told that they are under 18 or that 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 an individual to a risk of:
  • fraud
  • kidnapping
  • blackmail
  • extortion
  • harassment
  • violence
  • intimidation

Information we will share

We will only share information about beneficial owners that are associated with a trust.

A beneficial owner can be anyone associated with a trust, for example a:

• trustee
• settlor
• beneficiary

Information about individuals

We will share the beneficial owner’s:

• name
• month and year of birth
• country of residence
• nationality
• role in the trust

Information about organisations

We will share beneficial owner’s:

• name
• residency
• role in the trust

What you’ll need to make a request

You’ll need:

• your name, address and telephone number
• your organisation’s name and address, if applicable
• enough information to identify the trust (for example, its name or any identifiable people or organisations in the trust)

For legitimate interest trust data requests 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 give any evidence you have to support your written account (for example, bank statements, invoices and emails).

How to submit a request

Use the online form to submit your request. You will be able to attach any evidence you have to support your request.

By using this form, you agree the information you provide may be used by other areas of HMRC. Such as investigating a trust that is not registered on the trust register.

Start now

You cannot use this form to tell HMRC about a person or business you think is not paying enough tax or is committing tax fraud. Find out how to report tax fraud or avoidance to HMRC.

After you have submitted your request

We will send you a confirmation email with your submission reference.

We will then review the information you have given us and try to write to you within 8 weeks.

When we write to you, we will either:

• give you some or all the information you have requested
• withhold all information
• 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

We will send you a letter if we decide not to share information with you. It will explain how you can ask us to review our decision if you disagree. You have 30 days from receiving our letter to ask for a review.