TRSM60050 - Trust Data Requests: contents: information that is accessible

For both types of Trust Data Requests, information that is released in response to a successful request is, in relation to each beneficial owner of the trust to whom no exemption applies:

• the individual’s full name
• the individual’s month and year of birth
• the individual’s country of residence
• the individual’s nationality
• the nature and extent of the individual’s beneficial interest, (that is, whether they are the settlor, trustee, beneficiary or have another role).

Where the beneficial owner is a legal entity, this is:

• the legal entity’s corporate or firm name
• the registered or principal office of the legal entity
• the nature of the entity’s role in relation to the trust, (that is, whether they are the settlor, trustee, beneficiary or have another role).

The information subject to release does not include the name of the trust itself. No further information on the assets of the trust or any other information pertaining to the trust is released.

‘Historic’ Trust information

HMRC retains information on the Trust Registration Service (TRS) for at least 5 years and not more than 10 years after a trust ceases to exist or is no longer required to be registered. Requesters can therefore access information on closed trusts, provided those trusts were registrable whilst they were in existence. Information outside the retention period, and thus taken off the TRS, is not available for disclosure.