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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: The range of measures we have available to improve compliance

The measures available to us range from the provision of guidance and assistance through to criminal investigation, which can ultimately lead to prosecution and possible imprisonment. The full range of measures available to our Officers consists of both assistance and sanctions or a combination of both. Our policy is to help businesses who want to comply, and to demonstrate to those who do not, that we will issue appropriate penalties. This means there are no financial advantages for businesses who do not comply.

During the planning of a visit Officers should take into consideration the compliance history of the business and what is likely to be the most appropriate guidance, penalty or sanction if procedural weaknesses, failings or breaches are identified. This will enable our Officers to identify in advance what details may be required at the visit to calculate any appropriate penalty.

The guidance in MLR1PP8000 and MLR1PP14000 will guide our Officers through this process.

Because we want to encourage businesses to become compliant we are prepared to offer significant penalty reductions. These can be up to 70%, when businesses make an unprompted disclosure of breaches of the Regulations.

If you are a business who wants to make a disclosure to us, this should be done in writing to our

HMRC Anti Money Laundering Supervision
7th Floor NW
Alexander House
21, Victoria Avenue
Southend on Sea
SS99 1AG.