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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Money Laundering Fees and Penalties: Earliest date for enforcement of a Money Laundering debt

Fee, etc. Due date for payment
Registration fee On registration
Registration fee (compulsory registration) When registration is due
Extra charges due on mistakes on registration forms 30 days after discovery of the mistake
Extra charges during the year 30 days after the charge