Trustee Documented Trust

UK Guidance: AEIM 100940: A trustee-documented trust is a trust that is a financial institution where the trustee of the trust is itself a reporting financial institution and reports all the information required in respect of the Reportable Accounts of the trust. The trustee in such a case must report the information that the trustee-documented trust would have reported but for its status as a Non-reporting Financial Institution and must identify, when reporting, the trustee-documented trust in respect of which it fulfils the reporting and due diligence obligations.