This guidance document, developed by the ADR UK Synthetic Data Working Group, outlines key considerations for data owners and providers who are planning to generate and share synthetic forms of secure tabular data. It is intended to support the responsible and effective use of synthetic data for purposes such as research planning, tool development, training and collaboration, particularly within Trusted Research Environments (TREs).The guidance provided in this paper intentionally relates to the provision of synthetic data with low disclosure risk. This is typically ‘lower fidelity’ synthetic data in tabular form that replicates the structure of real datasets but does not preserve statistical relationships between variables yet still has the potential for high utility for a set of defined use cases.