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HMRC internal manual

Money Laundering Regulations: Compliance

The scope of our supervision: Checking that all the businesses required to register with HMRC have registered: Introduction

To supervise businesses effectively HMRC needs be able to identify all the businesses we supervise, by making sure they have all registered.

To help identify businesses that are not on the register compliance officers should carry out checks by:

  • using information from professional bodies to identify those businesses they supervise
  • using information from trade associations and professional bodies that are not designated supervisors to identify businesses required to register with HMRC
  • contacting businesses to inform them of the requirements of the registration regulations
  • visiting businesses to see if they are required to register and
  • issuing penalties if the business does not take reasonable steps to follow our advice and register

This is sometimes referred to as policing the perimeter. 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)