Register of Overseas Entities — ECTE Act 2022
Overseas legal entities owning freehold or leasehold (7+ years remaining) UK land must register their beneficial owners with Companies House under the ROE. Annual updates must be filed within 14 days of each registration anniversary. Non-compliance results in a title restriction preventing any dealings and criminal penalties of up to 12 months' imprisonment.
PSC Register — UK Property Companies
All UK companies and LLPs holding property must maintain a PSC register identifying individuals or entities with 25%+ shares/voting rights or significant influence/control. Changes must be filed within 14 days. PSC information is publicly available at Companies House.
Trust Registration Service — Trusts Holding UK Land
From 1 September 2022, all express trusts (including non-taxable trusts) that hold UK land must register on HMRC's TRS. Simple co-ownership trusts are exempt. The TRS is not publicly accessible — available only to HMRC, law enforcement, and regulated AML-supervised entities.
HMLR Form A and Form RQ Restrictions
A Form A restriction is entered on co-owned and trust-held property — preventing single-trustee dispositions. A voluntary Form RQ restriction requires identity verification before registration of any disposition. The HMLR overseas entity restriction prevents dealings on ROE-registrable land until compliance is achieved.