TRSM60030 - Trust Data Requests: contents: how to make a Trust Data Request

Trust Data Requests (TDRs) must be submitted here: ask HMRC for information about a trust. Requests submitted via any other route are not accepted.

A TDR must be in relation to a specific Relevant Registered Trust that HMRC is able to identify from the request. Bulk requests or requests in relation to other legal persons are not accepted. Trustees are not notified that a request has been made in relation to their trust.

Information supporting a Trust Data Request

Legitimate Interest and Offshore Company Trust Data Requests must contain sufficient details for HMRC to identify the requester and the trust subject to the request.

Details about the requester include: their name, address, telephone number or email address, and their organisation details and address, if applicable.

Details about the trust must be extensive enough for HMRC to identify the specific trust which is the subject of the request with reasonable certainty.

The following types of information can assist HMRC to accurately identify any Relevant Registered Trust(s):

  • name, address, nationality, country of residence, national insurance numbers, Unique Tax Reference numbers, date of birth of any individuals associated with the trust
  • the role that the individuals have within the trust: trustees, settlors, beneficiaries etc
  • any companies, trusts, charities or providers of legal / financial services that may be associated with the trust
  • the name of the trust, (part name) and any Unique (Tax) Reference Numbers (UTR/URN) associated with that trust.

Trust Data Requests for legitimate interest must also provide as much information as possible to demonstrate the requester meets the legitimate interest criteria (see TRSM60020). The information provided is not expected to show the trust is definitely involved in money laundering or terrorist financing but to provide a written account of the reason or reasons the requester suspects the trust may be involved in money laundering or terrorist financing. Requesters may provide specific information to support their suspicion, for example: bank statements, invoices or emails. A request can be made without additional evidence; however, this may reduce HMRC’s ability to judge whether the legitimate interest test has been met.

HMRC use of information provided

Information provided about the requester and the trust is used by HMRC to check the trust record, assess the requests, determine whether to release, or withhold, (partially or in full), the trust information requested. HMRC considers whether:

  • the trust is registered on the Trust Registration Service and can be identified with certainty
  • the trust is included in the data sharing requirements (see TRSM60010)
  • in relation to offshore company Trust Data Requests, the trust record shows the trust subject to the request has a controlling interest in an offshore company, or
  • in relation to legitimate interest Trust Data Requests, the assessment of all the information demonstrates the requester’s legitimate interest in the trust information.

If, on the information provided:

  • HMRC is able to identify the trust subject to request
  • the trust is included in the data sharing requirements, and,
  • the trust has either a controlling interest in an offshore company or the information demonstrates a legitimate interest

the accessible trust information (see TRSM60050) is considered for release to the requester.

HMRC retains the right to use any information provided by requesters for any such purposes as required for the fulfilment of its statutory functions. The anonymity of requesters is always maintained.