ECSH82796 - Sanctions for non-compliance: financial penalties: financial penalties framework: date of effect of supervision
| Sector | Date HMRC started supervision | Date registration required from |
|---|---|---|
| Art Market Participants (AMP) | 10 January 2020 | 10 June 2021 |
| Accountancy Service Providers (ASP)\n(See glossary)\n*tax adviser scope widened to include those who ‘provide material aid or assistance… | 15 December 2007\n10 January 2020 | 15 December 2007\n10 January 2021 |
| Bill Payment Service Providers (B-PSP) | 1 November 2009 | 1 November 2009 |
| Estate Agency Businesses (EAB) | 1 April 2014 | 1 April 2014 |
| High Value Dealers (HVD) | 1 April 2004 | 1 April 2004 |
| Letting Agency Businesses (LAB) | 10 January 2020 | 10 June 2021 |
| Money Service Businesses (MSB) | 1 June 2002 | 1 June 2002 |
| Telecommunication, Digital and IT Payment Service Providers (TDIT-PSP) | 1 November 2009 | 1 November 2009 |
| Trust or Company Service Providers (TCSP) | 15 December 2007 | 15 December 2009 |