Business relationships with trust are registered with the Trust Registration Service before carrying out business
The trust can download a proof of registration from the HMRC trust registration online service.
If discrepancies are found in the information when reviewing the proof, you should ask them to update the Trust Registration Service to provide an updated report.
If an updated report is not provided you must report this to HMRC.
Risks when carrying out business with trust should be considered in line with your risk assessment provided that discrepancies in the material issued.
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