Tell HMRC about beneficial owners at a disproportionate risk of harm

July 13, 2026 · WOWERI

Tell HMRC about beneficial owners in registered trusts who may be at a disproportionate risk of harm. This is necessary to ensure their safety and protection.

Introduction

According to HMRC requirements, all registered trusts must report beneficial owners who may be at a disproportionate risk of harm. This includes providing information about beneficial owners who may be at risk of violence, persecution, or other forms of harm.

Who must report beneficial owners

All registered trusts must report beneficial owners who may be at a disproportionate risk of harm. This includes trusts that have been registered with HMRC and that have beneficial owners who may be at risk of harm.

How to report beneficial owners

To report beneficial owners, you must provide information about beneficial owners who may be at a disproportionate risk of harm. This includes providing the following information:

• Name and address of the beneficial owner
• Date of birth of the beneficial owner
• Nationality of the beneficial owner
• Information about the risk of harm to which the beneficial owner may be exposed

Why reporting beneficial owners is necessary

Reporting beneficial owners is necessary to ensure their safety and protection. It is also necessary to comply with HMRC requirements and to ensure compliance with trust legislation.

Source: gov.uk