TRSM60060 | Trust Data Requests: contents: how HMRC responds to Trust Data Requests

HMRC takes data protection seriously and has safeguards in place to ensure that data is released in response to Trust Data Requests only where it is appropriate to do so.

HMRC response to Trust Data Requests

HMRC responds by letter to each request. The letter either:

• makes the trust information available to the requester,

• withholds the trust information,

• informs the requester it has not been possible to deal with their request. This includes circumstances where there is insufficient information to identify the trust on the Trust Registration Service and where the trust is not included in the data sharing requirements.

Where exemptions apply, the requester is informed that their Trust Data Request has been withheld on the basis of exemptions, but the response does not specify which of the exemptions apply.

There is no statutory deadline for responses. However, HMRC expects to generally respond to each request within eight working weeks from receipt. Initially though, and in circumstances of complex Trust Data Requests, HMRC may require more time to respond. This timeframe also applies to Trust Data Request Reviews, (see TRSM60070).