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HMRC internal manual

Money Laundering Regulations: Compliance

Compliance checks not involving visits: Spot checks

Spot checks will normally be restricted to checking that all the businesses required to register with HMRC have registered. Further details about policing the perimeter can be found at MLR3C5350.

There may however be some circumstances when an unannounced spot check or visit is required to evaluate compliance with the Regulations. For example, we have specific intelligence that CDD checks are not being undertaken. The circumstances when Officers are able to exercise their powers are covered in Regulation 38. See MLR3C2600 for further details on powers and safeguards.