AMLD4/5

Commentary – 38.1 ; 39.2 ; 39.4.5 ; 40.1

Annual reporting

Commentary – 39.2.3

Determining company ownership

Commentary – 39.2.1

Foreign Account Tax Compliance Act (FATCA)

Commentary – 39.3

Foreign institutions

Commentary – 39.3.2

Generally

Commentary – 40.1

Non-financial foreign entities

Commentary – 39.3.2

Registration requirement for trusts

Commentary – 38.1 ; 39.2.3 ; 40.1

Trust registration service

Access to information

Commentary – 40.5.13

Dates for returns

Commentary – 40.5.6

Deeds of variation

Commentary – 40.5.9

Generally

Commentary – 40.1

HMRC register

Commentary – 40.3

Information required

Commentary – 40.4

Pension schemes

Commentary – 40.5.7

Property-holding trusts

Commentary – 40.5.5

Record keeping

Commentary – 40.2

Registration requirement (not applying)

Commentary – 40.5.1

Settlor-interested trusts

Commentary – 40.5.3

Stamp duties

Commentary – 40.5.11

Trusts of life insurance policies

Commentary – 40.5.4

Unit trusts

Commentary – 40.5.2 ; 40.5.8

Will trusts

Commentary – 40.5.10