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HMRC internal manual

Anti-money laundering guidance for supervised businesses

AMLG11640 - Guidance for all sectors: FATF Call for Action Countries

16.4 FATF Call for Action Countries

You must take all of the following measures in any business relationship with a customer or beneficial owner established in a FATF Call for Action country, or in relation to any relevant transaction where either of the parties to the transaction is established in a FATF Call for Action country:

  • Obtain additional information on the customer and the customer’s beneficial owner. 
  • Obtain additional information on the intended nature of the business relationship.
  • Obtain information on the source of funds of the customer and of the customer’s beneficial owner which HMRC expect to be supported by evidence.
  • Obtain information on the reasons for the transaction.  
  • Obtain the approval of senior management for establishing or continuing the business relationship. 
  • Enhance monitoring of the business relationship by increasing the number and timing of controls applied and select patterns of transactions which require further examination. 

A business is established in a country if they are incorporated there, it is their principal place of business, or they are regulated there as a financial or credit institution. An individual is established in a country if they are resident there.