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HMRC internal manual

Money Laundering Regulations: Compliance

High Value Dealers: What would you expect to see at a visit to a HVD?

As the range of goods sold by HVDs covers a broad spectrum you will encounter many different types of trading premises. Some deal in very expensive goods such as jewellery, luxury cars and boats trading from up-market shops and showrooms. At the other end of the scale you could be called upon to visit a dealer in scrap metal, industrial machinery, alcohol wholesalers and second hand trucks operating from a scrapyard.