Section 45(6)

The information specified in this paragraph is— the individual's full name; the individual's national insurance number or unique taxpayer reference, if any; if the individual does not have a national insurance number or unique taxpayer reference, the individual's usual residential address; if the address provided under sub-paragraph (c) is not in the United Kingdom— the individual's passport number or identification card number, with the country of issue and the expiry date of the passport or identification card; or if the individual does not have a passport or identification card, the number, country of issue and expiry date of any equivalent form of identification; the individual's date of birth; the nature of the individual's role in relation to the trust.

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