Find out which business premises you need to register for anti-money laundering supervision with HMRC.
Premises to register
You must tell HM Revenue and Customs (HMRC) about your premises when you register for anti-money laundering supervision.
- shops and auction houses
- call centres
- cruise ships (in UK territorial waters)
- home address or contact address (if you don’t have a business address)
- virtual offices and agent premises
Several outlets at one address
If you run more than one outlet from the same address, such as an airport, you can treat each outlet as a single premises and you’ll only pay one fee. They must all be managed by the business and all staff must be employed by the business. The nominated officer for the business must be responsible for all the outlets.
Premises you don’t need to register
You don’t need to register any premises that are outside the UK or that you only use for:
- storing your business records
- training employees
- generally managing your employees
If any part of processing transactions takes place there though, such as paperwork being completed, you’ll need to register the premises.
Agents or franchisees
You should register your agent’s or franchisees’ premises if:
- you have an overview of transactions from all your agents or franchisees which they don’t 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 they deal with your customers
You don’t have to register your agent’s or franchisees’ premises if you have little control over the:
- way they work
- anti-money laundering controls they put in place
They must then apply to register their premises instead.
You should contact HMRC if you’re not sure which premises to include, or you’re an agent or franchisee wanting to know if you need to register.
Published: 25 February 2014
Updated: 26 June 2017
- The examples of premises that must register with HMRC now include 'virtual offices' and 'agent premises'. New guidance has been added for registering where you have several outlets at one address.
- First published.