Central Register of Beneficial Ownership of Trusts

Trusts must register if they are resident or administered in Ireland, hold Irish-based investments, insurance policies, or property, have a business relationship with an Irish financial institution or professional service provider, or are express Trusts established by deed or written declaration. All Trusts associated with Prudential International policies qualify under this criterion and must comply with CRBOT except those already registered on an acceptable alternative register. Please note that the UK Trust Registration Service is not an acceptable alternative register.  

Trusts registered in the UK must also register on CRBOT if they meet the criteria above. Trusts registered elsewhere in the EU will not need to register if they have the appropriate certificate from an equivalent EU beneficial ownership register which contains the same information as required on CRBOT. 

Trusts must register within six months of creation, or immediately if already in existence and not yet registered. Changes to beneficial ownership must be updated on CRBOT within 14 days. 

There are several independent companies that offer assistance and support in registering on CRBOT. Zedra is one such company who can assist with these requirements. For more information on Zedra and their services, please contact them at uktruststrs@zedra.com or their website www.zedra.com/services/crbot-registration-service/   

For all new business trust applications received from 1st February 2026 onwards, you will need to send us the following information: 

• A copy of the Trusts Internal Register, if the Trust doesn't have one, a Prudential International version is available.

And one of:

a) Screenshots of the following CRBOT registration pages, as shown below, for each individual beneficial owner entered into CRBOT (e.g. settlors, trustees, beneficiaires, protectors). These screenshots must be current (dated within 30 days).  

OR 

b)  A fully completed Non-Resident Trust Register Access Number Application with the appropriate Prudential International plan reference number clearly entered on the form. This form is available on the Irish Revenue website here www.revenue.ie/en/crbot/documents/designated-person-access.pdf

Please ensure that 'Prudential International' is entered as the 'Name of Designated Person' on the form. 

OR

c) Email confirmation of the Trust CRBOT Registration Number, along with the valid CRBOT Trust Registration Access Number  and the date this access number was created (this number is valid for 90 days from when it was created with Irish Revenue).

New business applications are issued only when all requirements are met and the information provided contains no discrepancies.

If the required CRBOT information is not provided, we may not be able to process new business applications for your clients. Additionally, failure to comply may result in penalties for the Trust.

An exception applies when the Trust has been established for less than six months. In such cases, the requirements outlined above are not necessary at the new business stage but will be required within six months of the Trust establishment date. Relevant examples of new business Trusts include Discounted Gift Trusts, Gift and Probate Trusts. 

For new PIA business applications, these requirements come into effect on the 1st February 2026.

PIA intends to confirm the CRBOT related requirements for existing trust policies in early 2026.

For those new business applications that are received prior to the 1st of February 2026 but have not issued by that date, the above requirements will not be requested at new business stage. Please remember that the Trustees are obliged to register the Trust with CRBOT and UK TRS. 

The key obligations are as follows:

• Maintain an Internal Trust Register of beneficial owners and ensure those details are registered on CRBOT and up to date at all times.
• Respond promptly to requests for information from Prudential International.
• Update CRBOT with any changes to the Trust.
• Inform PIA of any changes to apply to the Trust held on our systems.

• Prudential International is obliged to verify information on CRBOT against the internal Trust register.
• Prudential International is also obliged to report discrepancies in internal trust register and CRBOT information and to report non-registered trusts.
• Prudential International will not be able to issue new trust applications if these obligations are not met.

Registration can be completed via the CRBOT Non-Resident Trust Registration Portal. Applicants will need to provide trust and presenter details, verify their email, and upload the Beneficial Ownership Template and supporting documents. 

Prudential International do not require proof of registration on CRBOT for new business applications where the applicant is a pension scheme. 

Full guidance, FAQs and registration instructions are available on the Irish Revenue website

• CRBOT Information Hub
• CRBOT – information on how non-residents can register
• CRBOT – Non-resident register
• CRBOT – Guide to the non-resident registration process
• CRBOT – ‘How to’ videos for non-residents
• CRBOT – FAQs Troubleshooting for UK trustees and advisers

The Irish Revenue can also be contacted by Email: TrustRegister@revenue.ie