A trust created before 27 July 1999 is permissible if
no property has been transferred to the trust since this date, and
the terms of the trust have not varied since this date
If the trust is a pre-1999 trust, then you must report:
that the donation was from a trustee;
the date on which the trust was created;
the full name of
the creator of the trust; and
every individual or organisation by whom, or under whose will, property was transferred to the trust before 27 July 1999
Permissible donor trusts
Permissible donor trusts may have been created before or after 27 July 1999.
A permissible donor trust is permissible if
the trust was created by an individual or organisation that was a permissible source at the time; and
only transfers of property from permissible sources have been made to the trust
If a trust was created by an individual’s will, that individual must have been on a UK electoral register at any time within five years prior to the date of their death.
A trust cannot be a permissible donor trust if it has ever received property from an impermissible or unidentifiable source.
If the trust is a permissible donor trust, then you must report:
that the donation was from a trustee;
the required permissibility details of
the individual or organisation that created the trust; and
every other individual or organisation by whom, or under whose will, property has been transferred to the trust