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HMRC internal manual

Money Laundering Regulations: Compliance

The scope of our supervision: Identifying relevant businesses trading unsupervised when required to register with HMRC: Telephone contact with businesses

Telephone contact will be most appropriate where risks have been identified that a relevant business may be trading unsupervised.

Initial telephone contact by CIT to businesses might also give us a better idea of the reasons why particular businesses have not registered

If officers suspect a business is trading unsupervised when they are required to register with HMRC, their first contact with a business will give them an initial indication of the likelihood that there is still business activity being conducted at the premises. A crucial indicator will be the way the telephone is answered. For example, are the responses aimed at a potential or existing customer?

Officers should always make the business aware that they are telephoning on behalf of HMRC and this means they will need to ask the right questions in the right way to establish the facts, see MLR3C6150. Officers should also ensure that confidentiality is maintained at all times.