Money Laundering Regulations: register with HMRC
You need to complete and submit an application form for each premises that carries out any of the business activities that HMRC supervises.
Completing the application form
You can apply to register online with HM Revenue and Customs (HMRC) or use the postal form MLR100.
The fit and proper test
Premises you need to register
From 1 April 2015 new customers will have to pay a non-refundable application charge of £100 as well as the premises fee.
You must list each address where you carry on business activities covered by the Money Laundering Regulations in your application and pay a fee for each one for each relevant business that you register.
For example, if you operate one relevant business from three sets of premises you’ll pay three sets of fees. If you operate three separate relevant businesses from one set of premises, you’ll also have to pay three sets of fees. You can include the details of all your premises on just one registration form.
Premises means any place where you carry on business activities that HMRC supervises under the Money Laundering Regulations.
For registration purposes, some examples of premises include:
- shops and auction houses
- call centres
- cruise ships (in UK territorial waters)
- domestic premises
If there are no business premises
You might have no business premises, perhaps because you work from home or make door-to-door sales. Instead, you’ll need to list and pay a fee for either:
- your home address
- your principal contact address - an address where HMRC can contact you and make arrangements to visit you
Premises you don’t need to register
There are some premises that you don’t need to include on your application form. These are premises where you don’t carry on any of the business activities that HMRC supervises. For example, you don’t have to register premises that you only use for things like:
- storing your business records
- training employees
- generally managing your employees
You must list premises where you carry out any part of a transaction. For example, if a transaction takes place at your customer’s premises but you complete the paperwork at a central office, you’ll need to list and pay a fee for that central office.
You don’t need to register any premises that are outside the UK.
Registering premises if your business uses franchisees or agents
In your application form, you’ll have to include the premises of franchisees or agents if:
- you have an overview of transactions from all your agents/franchisees which they do not have
- you’re responsible for the way their business is run
- you’re putting in place the anti-money laundering controls and procedures used when your franchisees or agents deal with customers on your behalf
You won’t have to register their premises if you have little control over the way your franchisees or agents work, or over the anti-money laundering controls they put in place. They’ll need to apply to register independently.
You can contact HMRC if you’re not sure which premises to include on your registration application or you’re an agent or franchisee wondering whether you need to register yourself.
The registration certificate and further information
When HMRC has accepted your registration, it will send you a registration certificate. This shows your Money Laundering Regulations registration number as well as the other details that HMRC has for your business.
If your application to register is refused
HMRC will notify you immediately in writing if your application is refused and you’ll have the opportunity to appeal against the decision
Getting more help and support on the registration process
More detailed guidance on the registration process is available for: