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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: repeated non-compliance with the regulations

A referral to MLRIU for consideration should also be considered for repeated non-compliance with the Regulations where compliance has not improved despite increasingly severe penalties. A criminal investigation should also be considered when a business is suspected or has been shown to be trading unsupervised (without being included in the register) and has failed to register to avoid the implementation of anti-money laundering controls.