Section 45(10E)

The trustees must provide the Commissioners with the following information in relation to each of the beneficial owners of the trust who is an individual, and in relation to any other individual referred to as a potential beneficiary in a document from the settlor relating to the trust such as a letter of wishes— but if paragraph (10F) applies, this information does not need to be provided in relation to the beneficiaries of the trust. the individual’s country of residence; the individual’s nationality; the nature and extent of the individual’s beneficial interest,

← 10D · All articles · 10F →

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