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Understanding the Register of Overseas Entities – Part 2: Trusts

General Views Of Government Ministries Around Westminster
Photo: Oli Scarff/Getty Images

Ronnie Myers | Burges Salmon

11 min read
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This is the second article in a series of three exploring the position for trusts under the ROE which comes into force in 2024.

The Register of Overseas Entities (ROE) was launched in 2022 and requires any overseas entity which is the legal owner of a UK property interest to report details of its “registrable beneficial owners” to Companies House.

This article considers the position for trusts (more specifically trusts which are not bare trust or nominee

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