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HMRC internal manual

Money Laundering Regulations: Compliance

HM Revenue & Customs
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Accountancy Service Providers (ASPs): general compliance checks at a visit to an ASP

The HMRC approved guidance for ASPs is produced by the CCAB (Consultative Committee of Accountancy Bodies). This comprehensive guidance ( guidance 2008-8-26.pdf) gives full information about how ASPs should carry out their MLR responsibilities.

An MLR compliance visit should therefore establish whether the ASP has followed this guidance.