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This publication is available at https://www.gov.uk/government/publications/notice-mlr9a-registration-guide-for-money-service-businesses/notice-mlr9a-registration-guide-for-money-service-businesses
This guidance is out of date and has been replaced by Money laundering supervision for money service businesses to reflect legislation changes effective from 26 June 2017.
Status of the guidance
This guidance is ‘relevant guidance’ which is approved by the Treasury, for the purposes of the Money Laundering Regulations 2007 (MLR 2007). The extent to which a business can demonstrate that this guidance has been followed will be taken into account by HM Revenue and Customs (HMRC) and a court when they decide whether or not there has been a failure to comply with the MLR 2007.
1.1 The purpose of this notice
This notice will help you find out:
- if you need to register with us
- when and how to register
- what fees you need to pay
- what the fit and proper test is for Money Service Businesses (MSBs)
The glossary of terms at the end of this notice will help you understand some of the terms and abbreviations used.
1.2 What is in this notice?
Section 2: gives a brief overview of the role of HMRC as supervisors and the relevant law.
Section 3: explains who needs to register as an MSB and how.
Section 4: explains what to do if any of your business details change after you have registered.
Section 5: explains about de-registration and HMRC’s ability to cancel your registration in certain circumstances.
Section 6: explains about your right to ask for a review or appeal to a Tribunal.
Section 7: explains who you need to contact if you need further advice
1.3 What other notices should I read?
If you decide that you need to register with us you’ll need to read our notice Anti Money Laundering Guide for Money Service Businesses. This notice explains what your legal responsibilities are once you are registered and the risk based anti money laundering controls, policies and procedures you need to have in place.
Other notices available to download are:
- Registration Guide for High Value Dealers
- Registration Guide for Trust or Company Service Providers
- Registration Guide for Accountancy Service Providers
1.4 Who can I contact for further advice?
VAT and Excise helpline, Telephone: 0300 200 3700 - for all general enquiries relating to the MLRs.
HMRC’s Anti Money Laundering Supervision, Telephone: 01702 366312 - for any queries which relate specifically to your registration circumstances, for example, to check the status of your registration application or to arrange for a longer period of time to notify us of changes to your business.
This number can’t answer general queries about the MLRs.
HMRC Anti Money Laundering Supervision: for all general queries relating to the MLRs requiring a written or emailed response.
HMRC Anti Money Laundering Supervision
21 Victoria Avenue
Southend on Sea
By email: email@example.com
HMRC Anti Money Laundering Supervision: To send your registration application, fit and proper application and appropriate fees to, and for notifying us of any changes to your registration details.
HMRC Anti Laundering Supervision
21 Victoria Avenue
Southend on Sea
By email: firstname.lastname@example.org
Note: although we will accept change of circumstances by email we don’t currently accept registration applications this way.
2. Registering with HMRC: General
2.1 The role of HMRC
Under the MLRs, HMRC is the supervisory authority for MSBs that are not supervised by the Financial Conduct Authority (FCA), High Value Dealers (HVDs) and some Trust or Company Service Providers (TCSPs) and Accountancy Service Providers.
Our role is to maintain a register of these businesses and ensure they are aware of, and comply with, the requirements of the MLRs 2007 and other relevant legislation by having appropriate risk based anti money laundering controls in place.
This notice has been produced for MSBs to explain the registration requirements and how to register. Other notices have been produced separately for HVDs, TCSPs and Accountancy Service Providers. More information about these notices can be found in paragraph 1.3.
2.2 What legislation do I need to be aware of?
The main pieces of UK legislation for Anti Money Laundering/Counter Terrorist Financing are:
- the Money Laundering Regulations 2007
- the Proceeds of Crime Act (PoCA) 2002 Part 7
- the Terrorism Act 2000 (as amended by the Anti-terrorism, Crime and Security Act 2001) (TA)
- The Counter Terrorism Act 2008
Money Transmitters also need to be aware of:
- EC Regulation No 1781/2006 on information on the payer accompanying transfers of funds
- The Transfer of Funds (Information on the Payer) Regulations 2007
- The Payment Services Directive which requires money transmitters to register or be authorised with the FCA. You will need to contact the FCA for more information in relation to this, see paragraph 3.1.5 for contact details
2.3 Do I need to register with HMRC?
Yes, if you act as a MSB and you are not already supervised for the purposes of the MLRs 2007 by the FCA.
In the course of this guidance we may refer to MSB as relevant business.
3. Money Service Businesses
3.1 Who needs to register?
3.1.1 What is a Money Service Business (MSB)?
MSB is the term used in the MLRs to describe the following activities carried out by way of business;
- acting as a currency exchange office - Bureau De Change
- transmitting money or any representation of money by any means. This includes businesses issued with a small e-money issuers exemption certificate issued by the FCA - Money Transmission
- cashing cheques payable to your customer - Cheque Cashing
You must not act as an MSB until you are registered with us, unless you are already supervised by the FCA for the purposes of the MLRs.
3.1.2 Are there any registration exemptions?
If your relevant business is acting as a currency exchange office or cheque casher on an occasional or very limited basis and you’re not already acting as a Trust or Company Service Provider or Accountancy Service Provider and you meet all of the following conditions:
- that the total annual turnover in respect of the currency exchange or cheque cashing doesn’t exceed £64,000
- that the annual turnover in respect of the currency exchange or cheque cashing doesn’t exceed 5% of the total annual turnover of the business
- that the currency exchange or cheque cashing is limited to no more than one transaction exceeding €1,000 by any one customer whether it’s carried out as one transaction or a series of transactions which appear to be linked
- that the currency exchange or cheque cashing is ancillary and directly related to your main activity
- that the currency exchange or cheque cashing is provided only to customers of your main activity and is not offered to the public
Then you don’t need to register with us as an MSB.
3.1.3 Do I need to register if I offer currency exchange (services on board a ship that isn’t always located in UK territorial waters?
Yes. You have to register if you carry out currency exchange in UK territorial waters.
3.1.4 Does ‘transmitting money by any means’ include carrying cash to the destination country on behalf of my customers?
No. If you make arrangements to travel abroad to personally deliver cash to the beneficiaries of your customers, this doesn’t currently fall within the scope of the MLRs as money transmitting, and you don’t need to register this activity. However if you carry out other MSB activity as described in this notice, you will still need to register.
3.1.5 Are there any other obligations for Money Transmitters?
Money Transmitters also have to be registered/authorised by the Financial Conduct Authority (FCA) under the Payment Services Regulations 2009. Transitional arrangements are in place for Money Transmitters who were in business before 25 December 2007 which extend the date by which they must be registered/authorised. Please contact the FCA for further details at:
Financial Conduct Authority
25 The North Colonnade
Telephone: +44 (0)20 7066 1000
Fax: +44 (0)20 7066 1099
3.1.6 I am an MSB and also have a credit licence issued under the Consumer Credit Act 1974 for my other business activities. Do I need to register with HMRC and with the Office of Fair Trading (OFT)?
No, if you’re an MSB you will only need to register with us and we will supervise you for both your MSB activity and the consumer credit lending business you carry out under the Consumer Credit Act. If you’re not an MSB but carry out consumer credit lending requiring a category A licence under the Consumer Credit Act and you’re not authorised by the FCA, you will have to register with the OFT. Further information can be found on the National Archive website.
3.1.7 When do I need to register?
You must be registered with HMRC before carrying on business as an MSB. You can find out more about how to register in the next section.
4. Registration and fees
4.1.1 How do I register?
You need to complete registration form MLR100.
You must make sure you provide all the information requested in the application form, otherwise we can’t process your application or register your business.
You will also need to complete form MLR101 for the fit and proper test which you can find out more about later on in this section. Once completed, you should return the forms and the appropriate fees to:
HMRC Anti Money Laundering Supervision
21 Victoria Avenue
Southend on Sea
Note: we may ask for additional information after receiving your registration application. In this case we will tell you what information we need and why.
4.1.2 Do I have to pay a fee?
Yes. The MLRs allow us to charge a fee, which is payable at the time of your application to register and will be payable annually on the anniversary of your date of registration. The fee enables us to cover the cost of carrying out our role as a supervisor. These costs include registering new businesses, carrying out visits to premises, and producing guidance and information for businesses.
You must list in your application and pay a fee for each premises through which you carry on business as a MSB.
You will also need to notify us of and pay a fee for any new premises you list under your registration through the year. More information about adding premises can be found in paragraph 4.2.8.
The level of the fee is reviewed annually. You can check how much the fee is on the HMRC internet site, or contact our VAT and Excise helpline on Telephone: 0300 200 3700.
You can find out more information about how to calculate how much you should pay later on in this section.
4.1.3 Will I have to pay a fee for the fit and proper test?
Yes. More information about the fit and proper test and who is subject to the test can be found in section 5.
4.1.4 How do I pay the fees?
When you first apply to register, you’ll need to pay your fees by cheque. You may include all the fees in one cheque payable to HM Revenue and Customs.
Once you are registered, you can pay your annual fee either:
- by cheque
- by BACS quoting your MLRs Registration number
- by CHAPS quoting your MLRs Registration number
You can find out about making payments by BACS or CHAPS by contacting the HMRC Anti Money Laundering Supervision team in Southend on Telephone: 01702 366312.
4.1.5 Will fees be refunded if you decide not to register me?
Yes. If we refuse your application to register on any of the grounds covered in this notice we will refund your registration fees.
However, the fee for the fit and proper test covers the cost to us of carrying out the test so this will not be refunded. You can find out more information about the fit and proper test in section 5.
4.1.6 Will I receive a registration certificate?
Yes. You will receive a certificate of registration which is notification of your MLRs Registration number and confirms the details we have for your business. It is important you check these details to ensure we have processed your registration correctly, and notify us immediately of any inaccuracies.
You need to be aware that being registered and having a certificate as an MSB is not an endorsement by HMRC of your business.
4.1.7 Do I have to renew my registration annually?
No, but you do have to pay a fee annually for all the premises listed in your registration for your business to remain registered. If you don’t pay the correct fee, we may cancel your registration.
4.1.8 Will I receive reminders to pay my annual fee?
Yes. We will send a reminder letter towards the end of your registration year. The reminder will show the registration details we hold for your business, and tell you how much you need to pay.
If you don’t need your registration to continue you must notify us so we can remove you from the register.
4.1.9 What are my obligations under the MLRs once I am registered?
We have produced a notice Anti Money Laundering Guide for Money Service Businesses, that explains in detail all your obligations under the MLRs and gives practical guidance about how you can meet them. This also explains our powers to impose penalties and prosecute for failing to comply. You can download this notice from the HMRC website.
4.1.10 What happens if I don’t register under the Regulations?
If you act as an MSB and aren’t registered with us, you are committing an offence.
We may impose penalties for:
Failure to correctly register relevant business. This includes but is not limited to:
(a) carrying on business as an MSB without being registered
(b) continuing to carry on business as an MSB after your registration has been cancelled.
4.1.11 How much will a penalty be?
The amount will depend on your individual case. We will take a number of things into consideration when deciding this, for example:
- whether you informed us you were not registered or we discovered it
- your reasons for not registering
- whether you have had any previous warning or penalties
These are only examples and we may take other things into consideration.
4.2 Calculating fees
4.2.1 How do I calculate what fees I must pay?
You will need to pay a fee for each premises you include on your application form.
If you are a Principal conducting business through agents and aren’t sure which premises you need to list under your application to register see paragraph 4.2.8.
If you don’t operate from business premises and carry out MSB activity either at your own domestic premises or premises belonging to someone else, you will need to pay a fee for your principal contact address. Your principal contact address is the address through which we can contact you, make arrangements to visit you and see all your records relating to your MSB.
4.2.2 What do you mean by premises?
Premises means any place in which you provide services as an MSB. Examples may include;
- call centres
- cruise ships (if operating in UK territorial waters)
- domestic premises
4.2.3 Do I have to register each of my premises separately?
No, you must list all the premises out of which you operate in your application to register, and you will need to pay a fee for each one.
4.2.4 What if I provide my services from my home address?
You will need to list and pay a fee for your home address as the premises at which you carry on business as an MSB.
4.2.5 What if I provide my services door to door?
You will need to list and pay a fee for your principal contact address (see paragraph 4.2.1).
4.2.6 What if I provide my services through several outlets within one set of premises, for example an airport?
You only need to list and pay a fee for the premises in which all the outlets are located, provided they are all managed by the business, all staff are employed by the business, and the nominated officer for the business is responsible for all the outlets.
4.2.7 Are there any premises which I do not need to list in my registration application?
Yes. You do not need to list and pay a fee for any premises:
- which are outside the UK
- from which you do not carry on business as an MSB, for example, premises solely used for
- storage of business records
- employee training
- general management of employees
This does not include any premises from which you carry out any element of the processing of transactions. For example where a transaction is carried out at a customers premises and the paperwork is completed at a central office, the central office will need to be registered and a fee is payable.
4.2.8 I am a principal with agents. Do I need to list and pay a fee for my agents in my registration application or do they need to register themselves?
If you act as a principal and provide services to your customer through an agent you must list all your agent’s premises and pay a fee for each one. If the agents only provide services on your behalf they do not need to register separately.
If you agree with another business that they will provide services to the public on your behalf then you are acting as the principal and the other business will be your agent.
If you aren’t sure which premises you will need to list in your registration application, you can phone the VAT and Excise helpline in the first instance on Telephone: 0300 200 3700.
4.2.9 I am an agent and have been included in the registration of my principal. I also conduct business that is not carried out for my principal. Do I have to register?
Yes, you must register for the services you provide which are not done on behalf of your principal. If you are an agent and aren’t sure whether or not you need to register for your own business you can phone the VAT and Excise helpline on Telephone: 0300 200 3700.
4.2.10 What if I list new premises under my registration part way through the year - do I have to pay the full fee for those premises?
If you want to list new premises under your registration in the first 6 months of the year you will need to pay the full fee for each premises.
If you want to list new premises under your registration in the second 6 months of the year you will need to pay half the fee for each premises.
4.2.11 What if I remove premises from my registration part way through my registration year - will I get a part year refund?
5. The fit and proper test
5.1.1 What is the fit and proper test?
The fit and proper test is a legal requirement for MSBs and is part of the registration process. It’s not subject to an annual renewal process or annual fee, though there’s a one-off fee when you submit your application for the test.
5.1.2 Who needs to apply for the fit and proper test?
The following individuals within the business will need to submit an application for the test:
- the registration applicant
- all partners of the business
- all persons who effectively direct or will direct the business including all company directors and shadow directors whether UK based or overseas where applicable
- any beneficial owners of the business where applicable
- the nominated officer where applicable
5.1.3 Will people joining a business after registration be subject to the fit and proper test
Yes, if someone from the above list joins a business after it becomes registered they must apply for the fit and proper test.
5.1.4 What is a beneficial owner?
In the case of a body corporate a beneficial owner is any individual who:
- in the case of a body other than a company listed on a regulated market, ultimately owns or controls (whether through direct or indirect ownership or control, including through bearer shareholdings) more than 25% of the shares or voting rights in the body; or
- in the case of a body corporate, exercises control over the management of the body
In the case of a partnership, beneficial owner means any individual who:
- is entitled to or controls more than 25% of the capital or profits of the partnership or more than 25% of the voting rights, or
- otherwise exercises control over the management of the partnership
In the case of a complicated company structure where more than 25% of the shares are controlled by another company, it will be necessary to check that no single individual controls more than 50% of the shares of that company. Provided that no individual exercises that level of control there is no need to extend the fit and proper test beyond the registered business.
5.1.5 Is there a fee?
Yes. There is a one off fee for each person applying for the test, payable at the time of submitting the fit and proper application form. This may be subject to change, so if you’re not sure what the fee is when you, or a relevant individual within your business are submitting an application for the fit and proper test you should check on the HMRC internet site, or contact our VAT and Excise helpline on Telephone: 0300 200 3700.
5.1.6 Will fit and proper fees be refunded if an applicant fails the test?
No. The fee pays for the fit and proper test to be carried out.
5.1.7 How do I apply for the fit and proper test?
Each applicant will need to complete the fit and proper application form MLR101.
The applicant will need to sign their form and you as the business applying to register will then need to return the form(s) with the appropriate fee(s).
It is a criminal offence to make a false statement in order to register. Businesses won’t be registered if the information provided by fit and proper applicants is found to be false or misleading.
If you become aware of any changes to the information provided in your fit and proper application you must notify HMRC Anti Money Laundering Supervision either by writing to the address earlier on in this section or by phone on Telephone: 01702 366312 within 30 days of the change.
5.1.8 How will fit and proper applications be processed?
On receipt of an fit and proper application, we will undertake a number of checks to confirm the accuracy of the information provided.
This will include checking details against information held by us, other regulatory authorities, government and law enforcement agencies.
In some cases we may ask applicants to attend one of our offices to answer any questions concerning the application before completing the process. Written notice will be sent to applicants in this case, stating where and when this will take place.
We will notify you within 45 days of receiving your application of our decision to either register your business or refuse registration. If we ask for any additional information this 45 day period may be extended.
In the event that we decide not to register your business we will notify you of our decision and offer you the opportunity to request a review of our decision. You can accept the offer of a review or can appeal to a Tribunal within 30 days of our decision letter. You can find more information about this at section 8.
5.1.9 Under what circumstances would an applicant fail the fit and proper test?
For the purposes of the MLRs 2007, a person isn’t a fit and proper person if they have been convicted of:
- an offence under the Terrorism Act 2000
- an offence under paragraph 7(2) or (3) of Schedule 3 to the Anti-Terrorism, Crime and Security Act 2001
- an offence under the Terrorism Act 2006
- an offence under Part 7 of PoCA 2002
- an offence listed in Schedule 2, 4 or 5 of PoCA 2002
- an offence under the Fraud Act 2006
- an offence under section 72(1), (3) or (8) of the Value Added Tax Act 1994
- the common law offence of cheating the public revenue
Or If they:
- have been adjudged bankrupt or in respect of whom sequestration of his estate has been awarded and (in either case) hasn’t been discharged
- are subject to a disqualification order under the Company Directors Disqualification Act 1986(a), or has effectively directed a business which has consistently failed to comply with the requirements of the Act
- are or have been subject to a confiscation order or recovery order under PoCA 2002
- have consistently failed to comply with the requirements of the MLRs
- have consistently failed to comply with the requirements of regulation 2006/1781/EC of the EU Payments Regulation
- have effectively directed a business which has consistently failed to comply with the requirements of the MLRs and/or the Payments Regulation
- are otherwise not a fit and proper person with regard to the risk of money laundering or terrorist financing
5.1.10 How will HMRC decide if a person is “otherwise not fit and proper with regard to the risk of money laundering or terrorist financing”?
We will take into account any convictions in another country for offences similar to the ones in section 5.1.9. We will also consider any evidence which indicates that the person poses a significant risk of money laundering or terrorist financing through a business that they control or are employed by.
5.1.11 What happens if one or more applicants within my business fail to pass the fit and proper test?
We won’t accept your registration application and will tell you in writing of that decision and offering you a review. You can accept a review of our decision or can appeal to a Tribunal within 30 days of our decision letter. More information about this can be found at section 8.
5.1.12 If I have already passed the fit and proper test for my current job and want to change jobs and work for a different MSB, do I have to re-apply for the test?
No. As long as your circumstances haven’t changed to the extent that you would no longer meet the criteria for the fit and proper test. You should inform your new employer that you have already passed the test and provide them with the MLRs Registration number of the business for which you were given fit and proper status.
5.1.13 How do I confirm the fit and proper status of a new employee claiming to have passed the fit and proper test for a previous employer?
You can write to HMRC Anti Money Laundering Supervision at the address given earlier in this section, giving details of the individual and the MLRs Registration number of the business for which they were given fit and proper status. HMRC Anti Money Laundering Supervision will write back and confirm if the individual is on our fit and proper list.
5.1.14 I have fit and proper status from another supervisory authority. Can I be credited for this?
5.1.15 Will my fit and proper status be monitored by HMRC to make sure my circumstances don’t change?
Yes. We will monitor your fit and proper status to ensure that you continue to meet the criteria set out earlier in this section.
6 Reporting Changes
6.1 What if any of my business details change after I have registered?
You need to inform us if any of your registration details change or are incorrect within 30 days of the change or of discovering the inaccuracy.
6.2 How do I tell you about changes?
You can either complete form MLR RCT1(Reporting Changes) or you can write a letter giving your MLRs Registration number and details of the changes to HMRC Anti Money Laundering Supervision in Southend. A copy of the form can be downloaded from the HMRC website.
6.3 What if I’m unable to give you the full details of the changes within 30 days?
You need to contact HMRC Anti Money Laundering Supervision in Southend for a specific agreement from us to a longer period of time. You can contact them by email at email@example.com or phone on Telephone: 01702 366312.
6.4 What changes do I need to tell you about?
The types of changes that you need to tell us about are:
- changes of address, trading name, phone number
- change of legal entity
- any new/additional premises
- any premises that you have stopped using for your business
- change in Nominated Officer
- change of franchisee or agency status
- any criminal convictions for money laundering within your business
- changes of personnel within your business with fit and proper status
- new personnel requiring fit and proper status
- changes affecting an individual’s fit and proper status to the extent that they would no longer meet the fit and proper criteria as described in this notice
- change of partners in the business
- notification that you wish to cancel your registration because you no longer carry on relevant business
6.5 What happens if I tell you about changes after 30 days?
We may impose penalties for failing to notify changes within 30 days of the change occurring, unless you have specific agreement from HMRC Anti Money Laundering Supervision for a longer period.
6.6 How much will a penalty be?
The amount will depend on your individual case. We will take a number of things into account when deciding this, for example:
- your reasons for not telling us of changes within the 30 days
- the nature of the changes
- the length of time over the 30 days it took for you to inform us of the changes
These are only examples and we may take other things into consideration.
7. Cancellation of a registration
7.1 How do I cancel my registration if I stop trading?
You must inform HMRC Anti Money Laundering Supervision in writing that you wish to be removed from the register and the date from which you wish your registration to be cancelled. This will be the date from which you will no longer carry on relevant business.
7.2 Can you cancel my registration?
Yes. We will cancel a registration if we are satisfied that any person subject to the fit and proper test is not in fact fit and proper:
We may cancel a registration if we are satisfied that the information provided to us in the registration process is false or misleading.
In the event that we decide to cancel a registration we will give notice in writing of the following matters:
- our decision to cancel your registration
- the date from which your registration is cancelled
- the reasons for our decision, and
- your right to request a review or appeal
7.3 If my registration is cancelled part way through a year, will I get a refund of some of the fee(s) I paid?
8. Reviews and Appeals
8.1 What can I do if I disagree with any decision you make in relation to my relevant business?
Where we decide to:
- impose a penalty, or
- refuse to register an applicant, or
- cancel the registration of a registered person
we will inform you immediately in writing of that decision and offer you a review.
If you don’t agree with our decision you may accept our offer of a review or may appeal directly to a Tribunal within 30 days of our decision letter.
You can get further information about this process by phoning the VAT and Excise helpline on Telephone: 0300 0200 3700, or you can view guidance What to do if you don’t agree with an HMRC decision – Indirect Tax.
8.3 Can I continue trading during a review of your decision not to register me or to cancel my registration?
No. Once your application to register has been refused, or if we have cancelled your registration you must not carry on that business.
9. Where can I find out more information?
If after reading this notice you have any queries, or would like further advice, you can contact us by:
Telephone: 0300 200 3700
If they are unable to answer your query directly, they will be able to pass your query on to the relevant section.
10. Glossary of terms
|AML||Anti Money Laundering|
|BDC||Bureaux De Change|
|CTF||Counter Terrorist Financing|
|FCA||Financial Conduct Authority|
|HMRC||HM Revenue and Customs|
|MSB||Money Service Business (currency exchange, money transmission or 3rd party cheque cashing service)|
|NCA||National Crime Agency|
|OFT||Office of Fair Trading|
|PoCA||Proceeds of Crime Act 2002|
|Relevant Business||For the purposes of this notice means MSB|
Your rights and obligations
Your Charter explains what you can expect from us and what we expect from you. For more information go to Your Charter.
Do you have any comments or suggestions?
If you have any comments or suggestions to make about this notice, please write to:
HMRC Anti Money Laundering Supervision
21 Victoria Avenue
Southend on Sea
Note: this address is not for general enquiries.
For your general enquiries please phone the HMRC Helpline on Telephone: 0300 200 3700.
Putting things right
If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.
If you want to know more about making a complaint go to the HMRC website and under quick links, select Complaints and appeals.
How we use your information
HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.
We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:
- check the accuracy of information
- prevent or detect crime
- protect public funds
We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We won’t give information to anyone outside HM Revenue and Customs unless the law permits us to do so. For more information go to www.hmrc.gov.uk and look for Data Protection Act within the Search facility.