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HMRC internal manual

MLR1 Penalties Guidance

MLR1 Penalties Guidance: Other help and guidance for customers and staff

This guidance does not provide a complete explanation of some penalty related matters, such as:

  • how a breach of the Regulations is identified
  • what anti-money laundering measures businesses must adopt
  • the steps our Officers should follow when visiting a business

These are fully covered in the legislation and guidance listed below:


  • Anti-terrorism, Crime and Security Act 2001
  • Proceeds of Crime Act 2002 (as amended)
  • Money Laundering Regulations 2007 (SI 2157)
  • EU Payments Regulation 2006
  • The Transfer of Funds (Information on Payer) Regulations 2007 (SI 3298) - Referred to as the Payments Regulation in this guidance
  • The Counter Terrorism Act 2008

Top of page


  • Compliance Guidance (HMRC MLR3)
  • Sector specific Anti Money Laundering Guidance
  • Sector specific Registration Guidance
  • Consultative Committee of Accountancy Bodies (CCAB) Guidance for ASPs