The Register of Overseas Entities (Protection and Trusts) and Limited Liability Partnerships (Application of Company Law) (Amendment) Regulations 2026

• Citation: S.I. 2026/778
• Sections: 4

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Register of Overseas Entities (Protection and Trusts) and Limited Liability Partnerships (Application of Company Law) (Amendment) Regulations 2026.

(2) These Regulations come into force on the day after the day on which they are made.

(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.

Section 2 Amendments to regulation 7

(1) The Register of Overseas Entities (Delivery, Protection and Trust Services) Regulations 2022 are amended as follows.

(2) In regulation 7 (application to protect information relating to a relevant individual)—

(a) for paragraph (5) substitute—

(5) Where an application under paragraph (1) is made on the grounds referred to in paragraph (3)(a) or (c), the application must be accompanied by evidence in support of the grounds on which the application is made.

(b) after paragraph (5), as so substituted, insert—

(5A) Subject to paragraph (5B), applicants who make applications under paragraph (1) on the grounds referred to in paragraph (3)(b) must provide a service address in respect of the relevant individual to replace the usual residential address where it appears on the register.

(5B) Paragraph (5A) does not apply if—

(a) the relevant overseas entity has been removed from the register; or

(b) the relevant individual is no longer the beneficial owner or managing officer of the relevant overseas entity.

(5C) In paragraph (5B), “relevant overseas entity” means the overseas entity relating to the relevant individual.

Section 3 Amendments to regulation 4

Regulation 4 of the Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025 (access to trust information) is amended as follows—

(a) in paragraph (1), for “(2)” substitute “(2), (2A)” ;

(b) for paragraph (2) substitute—

(2) Where the application is for the disclosure of relevant protected trusts information which relates to—

(a) more than one overseas entity, or

(b) a person under eighteen years of age,

the registrar may only disclose that information if the registrar is satisfied that the applicant has a legitimate interest in having such information disclosed to them.

(c) after paragraph (2), as so substituted, insert—

(2A) Where the application is for the disclosure of relevant protected trusts information only some of which relates to a person ( “P” ) under eighteen years of age, nothing in paragraph (2) prevents the disclosure of relevant protected trusts information which does not relate to P.

(d) in paragraph (3) omit sub-paragraph (d).

Section 4 Amendments to regulation 31D

(1) In regulation 31D of the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 , in section 790K of the Companies Act 2006 (required particulars) as applied to limited liability partnerships by that regulation—

(a) omit subsection (2)(ba) (required information about other registrable persons: service address);

(b) omit subsection (3)(ba) (required information about registrable relevant legal entities: service address).

(2) In this regulation, “limited liability partnership” means a limited liability partnership registered under the Limited Liability Partnerships Act 2000.