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HMRC internal manual

Money Laundering Regulations: Compliance

Introduction: Definitions of money laundering and terrorist financing

Money laundering activity includes any of the following activities:

  • Acquiring, using or possessing criminal property
  • Handling the proceeds of crimes such as theft, fraud and tax evasion
  • Being knowingly involved in any way with criminal or terrorist property
  • Entering into arrangements to facilitate laundering criminal or terrorist property
  • Investing the proceeds of crimes in other financial products
  • Investing the proceeds of crimes through the acquisition of property/assets
  • Transferring criminal property
  • Illegal immigrants sending the proceeds of illegal working in the UK

Further details can be found in section 2 of the CCAB Anti money laundering guidance