TRSM60040 - Trust Data Requests: contents: exemptions to Trust Data Requests
Even where the requirements outlined in TRSM60030 are met, some or all the trust information may still be withheld under exemptions.
Where any of the following three exemptions apply, only the information of those beneficial owners to which an exemption applies are excluded from the trust information released to the requester. Where providing other information on the trust does not disclose that beneficial owner, other information is released.
Where the beneficial owner is a minor
Trust information may be exempt from being released where the beneficial owner is under the age of 18. Trustees provide information on the date of birth for individually identified beneficial owners within TRS.
Where the beneficial owner lacks mental capacity
Trust information may be exempt from being released where the beneficial owner lacks mental capacity. Trustees can notify HMRC about any beneficial owners of the trust who lack mental capacity at the point of registration and can update this at any time. For further information on mental capacity, see TRSM32100.
Where releasing trust information could lead to a disproportionate risk of harm
Trust information may be exempt where releasing the information would expose the beneficial owner to a disproportionate risk of harm. This is a risk of fraud, kidnapping, blackmail, extortion, harassment, violence or intimidation. The disproportionate risk, where it does occur, must arise directly from the release of the relevant TRS information.
Trustees must notify HMRC in writing if they believe the risk of harm exemption may apply to one or more of their trust’s beneficial owners.
Trustees should send an e-mail, putting ‘Beneficial owners at risk of harm’ in the subject line to:
Only information notifying HMRC of a Risk of Harm is accepted to this mailbox which is sent at owner’s risk. HMRC will not be liable for any interception of that information.
The notification provided by trustees must include the following details:
- TRS Number (URN or UTR), Trust Name and lead Trustee Name
- information including name and month and year of the beneficial owner/s to which the risk of harm applies
- the specific risk of harm. This is limited to fraud, kidnapping, blackmail, extortion, harassment, violence, or intimidation
- reasons why the beneficial owner is at risk of the specified harm
- reasons why their trust information being released would expose them to a disproportionate risk of harm
- the length of time for which this risk of harm applies, and,
- where applicable, any documents that supports the notification of risk of harm
If the risk changes or ceases, trustees must notify HMRC.
What HMRC does with the notification
Notification of risk of harm to HMRC is not a guarantee that the exemption applies. The exemption is only applied at the point at which any Trust Data Request in relation to that specific trust is received.
HMRC assesses the notification details and decides if the risk of harm exemption applies. HMRC considers whether based on that notification releasing the trust information would expose the beneficial owner to a disproportionate risk of harm.
Upon receipt of notification of risk of harm HMRC will provide trustees with a written notice stating whether, from the information provided, HMRC will or will not apply the risk of harm notification to exempt the information from release. Exemptions will apply for 12 months from the date the trustees notify HMRC of their wish to apply a risk of harm exemption.
Trustees must reapply for a risk of harm exemption, no sooner than 11 months after the date of their previous application.