Corporate report

Business Impact Target: HMRC report of Non-Qualifying Regulatory Provisions, 2015 to 2017

This report accounts for HMRC’s Non-Qualifying Regulatory Provisions for the period May 2015 to June 2017

Documents

HMRC report of Non-Qualifying Regulatory Provisions, 2015 to 2017

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Details

HMRC are required by the Small Business, Enterprise and Employment Act 2015 to publish a report of any qualifying regulatory provisions.

The only work for which HMRC must report is that which relates to Anti-Money Laundering Supervision (AMLS) and National Minimum Wage (NMW) Enforcement.

Our responsibilities for AMLS are set out in the EU Third Money Laundering Directive and as such are non-qualifying for a full report. HMRC enforce NMW on behalf of the Department for Business, Energy and Industrial Strategy who will be responsible for publishing the full report in compliance with the Small Business, Enterprise and Employment Act 2015.

However HMRC must publish an account of non-qualifying regulatory provisions for these areas setting out what activity they have undertaken which is within scope of the legislation. This report discharges that responsibility.

Published 9 June 2017