Revenue eBrief No.195/21

21 October 2021

Central Register of Beneficial Ownership of Trusts

Trustees of relevant trusts are reminded that the date to register details of the beneficial ownership of their trust on the Central Register of Beneficial Ownership of Trusts (CRBOT) is 23rd October 2021 for trusts that were established on or before 23rd April 2021.

Revenue recognises that there may be genuine difficulties for some trustees in registering all their details by this date. Trustees who are experiencing difficulties should inform Revenue using MyEnquiries as outlined below. Revenue will provide support to trustees who are making best efforts to register and these trustees are reminded that they can continue to register their details after 23rd October 2021. Such instances will not be considered a failure to comply with the requirement to register, provided trustees contact Revenue and complete their registration within a reasonable period.

Revenue will continue to engage with representative bodies and trustees, to help trustees meet their registration obligations.

Information on CRBOT is available on the CRBOT portal. This information includes Frequently Asked Questions and a helpful User Guide. Queries, including those from trustees who are unsure whether they fall within the scope of CRBOT, can be made to the Registrar through MyEnquiries on either ROS or myAccount by selecting:  

• Enquiry relates to: Trust Register [Central Register of Beneficial Ownership of Trusts]
• More specifically: General Query