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HMRC internal manual

Money Laundering Regulations: Compliance

From
HM Revenue & Customs
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Trust or Company Service Providers (TCSPS): Introduction- Providers of Registered Offices, Business Addresses, Accommodation and Correspondence Addresses

This sub-sector of the TCSP group of activities is sometimes referred to as “mailbox” companies. This general description does not however adequately describe the full range of activities carried out by the companies or individuals that offer these services. For convenience this term is used throughout this guidance.

MLR 2007 applies to companies and individuals that operate these services on behalf of companies, partnerships and other entities that have a distinct legal persona (for example societies, associations and similar bodies). The regulations do not apply to businesses that supply these services only to private individuals. The letting or sub-letting of property to tenants is outside the scope of the regulations.