ECSH170000 - Further sources of guidance

The following links contain further sources of information and guidance to assist officers in their investigations: 

HMRC and Government Guidance 

HMRC Money Laundering Supervision Appeals and Penalties Guidance 

HMRC Who Needs to Register for Money Laundering Supervision Guidance 

HMRC Appoint a Nominated Officer and Train Staff for Money Laundering Supervision Guidance 

HMRC Fit and Proper Guidance 

HM Treasury Office of Financial Sanctions Implementation (OFSI) Sanctions Notices, Guidance and News Releases webpage 

UK Sanctions Guidance 

Reporting information to OFSI – what to do 

Information Commissioners Office – Sharing Personal Data with Law Enforcement Authorities 

Trust Register Service 

Register of Overseas Entities 

HM Treasury Advisory Notice: High Risk Third Countries 

National Risk Assessments

National risk assessment of Money Laundering and Terrorist Financing 2020

National risk assessment of Money Laundering and Terrorist Financing 2025 

National Risk Assessment of Proliferation Financing  

Inter-Governmental Action Group against Money Laundering in West Africa 

European Commission Supranational Risk Assessment of Money Laundering and Terrorist Financing 

Anti-Money Laundering Supervisor Guidance 

Joint Money Laundering Steering Group Guidance 

British Art Market Federation Guidance 

Solicitors Regulation Authority AML Guidance 

Consultative Committee of Accountancy Bodies Guidance 

Financial Conduct AuthorityPolitically Exposed Persons Guidance 

Estate Agent Businesses

Office of Financial Sanctions Implementation (OFSI) threat assessment for property

Estate Agents Act 1979 

FATF risk-based approach guidance for estate agents.  

The Property Ombudsman Limited 

Property Redress Scheme 

Law of Property Act 1925. 

Money laundering: understanding risks and taking action for estate agency and letting agency businesses

Tenant Fees Act - GOV.UK

Letting Agent Businesses 

Home Office Right to Rent Guidance 

The Property Ombudsman Limited 

Property Redress Scheme 

Money laundering: understanding risks and taking action for estate agency and letting agency businesses 

Money Service Businesses 

Money laundering: understanding risks and taking action for money service businesses 

FATF Guidance for a Risk-Based Approach for Money or Value Transfer Services 

FATF The role of Hawala and other similar service providers in money laundering and terrorist financing 

High Value Dealers 

Money laundering: understanding risks and taking action for high value dealers 

Art Market Participants 

FATF: Money Laundering and Terrorist Financing in the Art and Antiquities Market 

Art loss register 

VAT Notice 700/1

VAT Act 1994 section 21

Money laundering: understanding risks and taking action for art market participants 

Accountancy Service Providers

Money laundering supervision for accountancy service providers - GOV.UK

Money laundering: understanding risks and taking action for accountancy service providers 

Consultative Committee of Accountancy Bodies Guidance 

FATF Guidance for a Risk-Based Approach for the Accounting Profession 

Identity Verification and Authorised Corporate Service Providers Factsheet 

SAR Portal Guidance Signposting 

Discrepancy Reporting Guidance 

Trust or Company Service Providers

Trust or company service provider guidance for money laundering supervision - GOV.UK

FATF Guidance for a Risk-Based Approach for Trust or Company Service Providers 

Money laundering: understanding risks and taking action for trust or company service providers 

Identity Verification and Authorised Corporate Service Providers Factsheet 

SAR Portal Guidance Signposting 

Discrepancy Reporting Guidance 

EU Serious and Organised Crime Threat Assessment