Section 44(9)

If the trustees of a relevant trust are relevant persons who are being paid to act as trustees of that trust, they must— retain the records referred to in paragraph (1) for a period of five years after the date on which the final distribution is made under the trust; make arrangements for those records to be deleted at the end of that period, unless— the trustees are required to retain them by or under any enactment or for the purpose of court proceedings; any person to whom information in a record relates consents to the retention of that information; or the trustees have reasonable grounds for believing that records containing the personal data need to be retained for the purpose of legal proceedings.

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Source: legislation.gov.uk · retrieved 2026-09-04