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HMRC internal manual

Money Laundering Regulations: Compliance

HM Revenue & Customs
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Compliance visit tests: Establishing the facts

Officers should remember to carry out the basic checks referred to at MLR3C7350 before starting testing.

In addition, visiting officers should always interview the business owner, NO or responsible person to establish and/ or confirm their business activities and practices, their higher-risk customers and transactions and ask them to explain their risk sensitive policies and procedures. Any responses must be recorded in the officer’s notebook or on a questionnaire. This will provide background information in which officers can refer to at the testing stage.

When they check:

  • they are being followed by their staff
  • they are reporting suspicious activity to SOCA