I can only provide a partial answer to these questions, as the information held on the Trust Registration Service in relation to land and property holdings varies depending on the category of registration. Additionally, the Trust Registration Service does not record information on indirect holdings of land by trustees.

From May 2021 (when the Trust Registration Service was expanded to accept registrations from non-taxable trusts) to 5 April 2024 (the end of the last tax year), c.56,000 trusts notified the Trust Registration Service that the trustees have acquired a direct interest in UK land or property on or after 6 October 2020. Of this figure, c.55,000 are UK resident trusts (including trusts categorised as ‘Type A') and c.1000 are non-UK resident trusts (including trusts categorised as ‘Type B’ or ‘Type C’).

Taxable trusts, including those registered before May 2021, are required to provide a statement of assets held at the time of registration, including UK land or property. However, analysing this information to arrive at a total number and value of land and property assets held by these trusts would carry a disproportionate cost.

I can only provide a partial answer to these questions, as the information held on the Trust Registration Service in relation to land and property holdings varies depending on the category of registration. Additionally, the Trust Registration Service does not record information on indirect holdings of land by trustees.

From May 2021 (when the Trust Registration Service was expanded to accept registrations from non-taxable trusts) to 5 April 2024 (the end of the last tax year), c.56,000 trusts notified the Trust Registration Service that the trustees have acquired a direct interest in UK land or property on or after 6 October 2020. Of this figure, c.55,000 are UK resident trusts (including trusts categorised as ‘Type A') and c.1000 are non-UK resident trusts (including trusts categorised as ‘Type B’ or ‘Type C’).

Taxable trusts, including those registered before May 2021, are required to provide a statement of assets held at the time of registration, including UK land or property. However, analysing this information to arrive at a total number and value of land and property assets held by these trusts would carry a disproportionate cost.

I can only provide a partial answer to these questions, as the information held on the Trust Registration Service in relation to land and property holdings varies depending on the category of registration. Additionally, the Trust Registration Service does not record information on indirect holdings of land by trustees.

From May 2021 (when the Trust Registration Service was expanded to accept registrations from non-taxable trusts) to 5 April 2024 (the end of the last tax year), c.56,000 trusts notified the Trust Registration Service that the trustees have acquired a direct interest in UK land or property on or after 6 October 2020. Of this figure, c.55,000 are UK resident trusts (including trusts categorised as ‘Type A') and c.1000 are non-UK resident trusts (including trusts categorised as ‘Type B’ or ‘Type C’).

Taxable trusts, including those registered before May 2021, are required to provide a statement of assets held at the time of registration, including UK land or property. However, analysing this information to arrive at a total number and value of land and property assets held by these trusts would carry a disproportionate cost.

Under these regulations the presumption is that trust data on the Register of Overseas Entities will normally be disclosed when requested. Most applications will not require the applicant to demonstrate any legitimate interest. Legitimate interest applies where trust data involves a minor or multiple entities. In such cases, applicants must demonstrate their request relates to the investigation of possible money laundering, tax evasion, terrorist financing or sanctions breaches, make a statement it is to further their investigation and explain the information's intended use.

A legitimate interest must be shown for each new application.

The registrar will consider any appropriate restrictions on the use and further disclosure of trust information before disclosing this information to a successful applicant. The applicant may publish this information unless the registrar has imposed a restriction on its further disclosure.

Under these regulations the presumption is that trust data on the Register of Overseas Entities will normally be disclosed when requested. Most applications will not require the applicant to demonstrate any legitimate interest. Legitimate interest applies where trust data involves a minor or multiple entities. In such cases, applicants must demonstrate their request relates to the investigation of possible money laundering, tax evasion, terrorist financing or sanctions breaches, make a statement it is to further their investigation and explain the information's intended use.

A legitimate interest must be shown for each new application.

The registrar will consider any appropriate restrictions on the use and further disclosure of trust information before disclosing this information to a successful applicant. The applicant may publish this information unless the registrar has imposed a restriction on its further disclosure.

Under these regulations the presumption is that trust data on the Register of Overseas Entities will normally be disclosed when requested. Most applications will not require the applicant to demonstrate any legitimate interest. Legitimate interest applies where trust data involves a minor or multiple entities. In such cases, applicants must demonstrate their request relates to the investigation of possible money laundering, tax evasion, terrorist financing or sanctions breaches, make a statement it is to further their investigation and explain the information's intended use.

A legitimate interest must be shown for each new application.

The registrar will consider any appropriate restrictions on the use and further disclosure of trust information before disclosing this information to a successful applicant. The applicant may publish this information unless the registrar has imposed a restriction on its further disclosure.