Introduction to trusts: request for advice or information: request for information
A beneficiary has certain rights to information, including the right to inspect trust accounts. The beneficiary should ask the trustees, or if appropriate, the Court, for this information. They should not ask the tax office.
If a beneficiary of a trust asks you for information about the trust, refuse the request. The information relates to the trustees, and as they are the taxpayers this information cannot be disclosed without their consent (or a court order).
Policy on taxpayer confidentiality is dealt with by Central Policy Information Strategy, London.