TRSM32080 - Registration: contents: information required: contents: additional information required for trusts with a UK tax liability

In addition to the information listed above, trustees of trusts with a UK tax liability must also provide the following information relating to the trust, the assets held in the trust, and further information on the beneficial owners of the trust.

Information on the trust itself:

  • The country of general administration of the trust
  • Details of liability to Income Tax and Capital Gains Tax

Information on the assets held by the trust:

The trustees of taxable trusts must provide information on the assets held by the trust at the time of registration, as follows:

  • Money
  • Property or land
    • Description and estimated current value of the property or land
  • Shares
  • Businesses and companies
  • Other assets

For more information on assets, see TRSM32090

Information on each beneficial owner (trustees, settlors, beneficiaries or person who has control) of the trust:

  • National Insurance number (for individuals)
  • Unique Taxpayer Reference (for organisations)
  • Address (if a National Insurance number or Unique Taxpayer Reference cannot be provided.) 
  • If the address is not in the UK, passport or identification card details will have to be provided.