Regulation 7 Additional information to be provided to HMRC where regulation 5 applies to P

the name and address of any other joint beneficial owner of the asset;

the extent of P’s share of the beneficial ownership of the asset;

a description of all documents of title or other documents indicating P’s beneficial ownership of the asset;

details of where the asset is situated or held;

details of when and how P became a beneficial owner of the asset (including a description of all documents held by P relating to the acquisition of P’s beneficial ownership of the asset);

a description of all changes in the arrangements for the ownership of the asset since P became a beneficial owner of it (including the date of any change in the arrangements and a description of all documents held by P relating to such changes);

the names and last known addresses of all persons who have been asset holders of the asset during P’s beneficial ownership of it; and

in relation to an asset holder who is not an individual, the name and business address (if known) of any director, senior manager, employee or agent of the asset holder who has advised or assisted P in relation to P’s beneficial ownership of the asset.