Section 45(5)

The information specified in this paragraph is— the full name of the trust; the date on which the trust was set up; a statement of accounts for the trust, describing the trust assets and identifying the value of each category of the trust assets at the date on which the information is first provided to the Commissioners (including the address of any property held by the trust); the country where the trust is considered to be resident for tax purposes; the place where the trust is administered; a contact address for the trustees; the full name of any advisers who are being paid to provide legal, financial or tax advice to the trustees in relation to the trust.

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