ECL01100 - Introduction: scope of this guidance

The HMRC guidance manuals are the main reference material for people working in HMRC.

All HMRC’s formal procedures and work systems are outlined in these manuals which give managers and staff HMRC’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by other persons in calculating their taxes and/or duties.

This guidance manual deals with the Economic Crime (Anti-Money Laundering) Levy (“ECL”) and explains our view of the law. Our view of the law is, where appropriate, supported by extracts from the law. Generally, extracts from the law are complete, but there are occasions where, for the sake of clarity, some part of the law is omitted. Where that occurs, the gap is identified by the usual convention, i.e. “…” If you quote the law you should either quote the full text without omissions or use dots, as shown in the guidance.

This guidance is updated at regular intervals, and we welcome constructive comments and suggestions from customers as to further improvements. See [ECLFEEDBACK]