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Understanding the UK Register of Overseas Entities – Part 1: Nominees

The HM Treasury building on Horse Guards Parade
Photo: Rob Pinney/Getty Images

Ronnie Myers | Burges Salmon

5 min read
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This is the first article in a series of three exploring the position of nominee and bare trust arrangements under the ROE which comes into force in 2024.

1. Who is affected by the ROE?

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 nominees and further articles

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