Annual reporting

Determining company ownership

Foreign Account Tax Compliance Act (FATCA)

Foreign institutions


Non-financial foreign entities

Registration requirement for trusts

Trust registration service

Access to information

Dates for returns

Deeds of variation


HMRC register

Information required

Pension schemes

Property-holding trusts

Record keeping

Registration requirement (not applying)

Settlor-interested trusts

Stamp duties

Trusts of life insurance policies

Unit trusts

Will trusts