Can HMRC Obtain Information from a Svalbard Trustee?

Offshore Tax with HTJ.tax · Aug 6, 2026 · 17m

🎙️ PODCAST SHOWNOTESCan HMRC Obtain Information from a Svalbard Trustee?When an offshore trust has a trustee resident in Svalbard, an important enforcement question arises:How can HMRC obtain information about the trust if it opens a UK tax investigation?The answer requires separating two different mechanisms:1. HMRC's domestic information-gathering powersand2. International exchange-of-information arrangements.The fact that a trustee is outside the United Kingdom does not necessarily make information inaccessible. But HMRC's ability to compel production directly from a foreign person can be…