Send a data request to HMRC to get information about a trust
Ask HMRC about a trust you think is involved in money laundering, terrorist financing or controlling an offshore company.
Before you make a request
A trust data request may allow you to get information about a trust registered on the Trust Registration Service in limited circumstances.
HMRC will only share trust information if either:
- you show you’re investigating a case of money laundering or terrorist financing and can explain why that trust may be linked (known as legitimate interest)
- your request is to find out if a trust holds a controlling interest in an offshore company
You cannot make a request for any other reason.
If you need to tell HMRC about a person or business you think is not paying enough tax or is committing tax fraud, you can report tax fraud or avoidance.
To get information about your own trust, such as for proof of registration or your Unique Reference Number (URN), you can manage your trust’s details.
For general information about trusts, you can read about trusts and taxes.
Types of trust data requests
There are 2 different types of trust data request you can send to HMRC.
Legitimate interest trust data requests
A legitimate interest trust data request is only to ask for information about a trust you’re investigating for money laundering or terrorist financing.
For legitimate interest trust data requests, you must show:
- you’re investigating a specific case of money laundering or terrorist financing
- the information you are asking for is to help your investigation
Offshore company trust data requests
An offshore company trust data request is to find out if a trust a holds a controlling interest in an offshore company.
An offshore company is a company or other legal entity that is not based in the EU, Norway, Iceland and Liechtenstein.
A controlling interest for this purpose is where the registered trust either:
- holds more than 50% of the shares in the entity
- holds more than 50% of the voting rights
- has the right to appoint or remove the majority of the board of directors
- has the right to exercise (or actually exercises) significant influence or control
Information we will and will not share
You can only receive information about a trust if it is both registered and covered by the data request process.
We will only share information about beneficial owners that are associated with a registered trust.
They can be anyone associated with a trust, for example a:
- trustee
- settlor
- beneficiary
We do not share the trust’s URN or registration certificate.
We will not share trust data if:
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for legitimate interest, you do not show that:
- you are investigating a case of money laundering or terrorist financing
- the information you are asking for is to help your investigation
- we do not hold information of the trust having a controlling interest in an offshore company
- you do not provide us with enough information to trace the trust
- the trust is not registered
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a registered trust is exempt from the trust data request process, such as:
- a non-express taxable trust that is only registered because it is liable to UK taxation
- an excluded express trust (also known as schedule 3A trust) that is only registered because it is liable to UK taxation
- a non-UK trust with no trustees resident in the UK, that is only registered because it holds UK land or property
Information we share about individuals and organisations
We will share the individual’s:
- name
- month and year of birth
- country of residence
- nationality
- role in the trust
We will share the organisation’s:
- name
- residency
- role in the trust
When we will not share information about beneficial owners
We will not share information about beneficial owners if:
- they are under 18 years old
- they are unable to make decisions due to their mental state
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we have been made aware and agree sharing information will expose them to a risk of:
- fraud
- kidnapping
- blackmail
- extortion
- harassment
- violence
- intimidation
If we cannot share information
We will send you an email or a letter if we decide not to share information about a trust. The email or letter will tell you how to ask us to review our decision if you disagree.
You have 30 days from receiving our email or letter to ask for a review.
What you’ll need to make a trust data request
You’ll need:
- an email address — you can also choose to sign in instead
- your name, address and telephone number
- your organisation’s name and address, if applicable
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enough information to identify the trust, for example:
- the trust name
- any relevant Unique Tax References (UTR) or Unique Reference Numbers (URN)
- contact details of people or organisations associated with 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 attach evidence to support your written account, for example, bank statements, invoices and emails. Each file must be 10MB or less and be in one of the following formats:
- JPEG
- DOCX
- XLSX
- PPTX
- ODT
- ODS
- ODP
Send a trust data request
Use the online form to send your request.
By using this form, you agree the information you provide may be used by other areas of HMRC and we cannot guarantee that your details will be kept confidential.
For example, HMRC may use the information you provide to investigate a trust that is not on the trust register.
You will need to send a separate request for each trust.
You’ll need an email address or to sign in to use this service.
After you have sent your request
We will:
- send you a confirmation email with your submission reference
- review the request and try to write to you within 8 weeks
When we write to you, we will either:
- give you some or all the requested information
- withhold all information
- tell you it has not been possible to deal with your request
Updates to this page
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The guidance has been updated to clarify who and in what circumstances a trust data request can be sent to HMRC.
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Information about what a trust data request is and how to make a trust data request has been added.
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Added translation