TRSM60070 - Trust Data Requests: contents: Trust Data Request Review

Where a request is rejected due to the application of the exemptions (see TRSM60040) the requester may request a review of that decision if they are not satisfied. This review request must be specifically in relation to the application of the exemptions, rather than any other aspect of the handling of a Trust Data Request.

The requester can request a ‘Trust Data Request Review’ within 30 days of receipt of the letter that rejects their request for trust information. Full details of how to request a review are included in the response provided by HMRC.

Reviews are not available in relation to Trust Data Requests which are rejected for other reasons, for example where the legitimate interest test has not been met. However, the requester may wish to submit a further request with additional supporting evidence, this is assessed on its own merits.

After the review process, HMRC issues a response either upholding its decision to withhold the trust information or making the information available to the requester.