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HMRC internal manual

Money Laundering Regulations: Registration

HM Revenue & Customs
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The Scope of Money Laundering Regulations: Registration: Charities and Public Sector Bodies

TCSP, MSB and ASP activities supplied by the following bodies are not within the scope of the MLR because they are not carried out ‘by way of business:’ See MLR2R1300.

  • Registered charities (in furtherance of their charitable objectives), where the services are provided free or for a nominal charge.
  • Public authorities serving members of the public free, or only charge a fee to cover the expense of providing the service.
  • Public authorities as part of their statutory duties where a fee is charged.
  • Public authorities funded by the Exchequer or council tax payers, and not by the person receiving the accountancy service.
  • Public authorities or joint ventures, where 50% or more of the shares are owned by the public body and where the only customers are also public authorities.
  • Public authorities and joint ventures (as defined above), to a firm authorised by a public authority to act on their behalf, such as a housing association.