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HMRC internal manual

Money Laundering Regulations: Registration

The Scope of Money Laundering Regulations: Registration: Voluntary Organisations

Local community and voluntary groups, registered charities, foundations, trusts and other bodies established on a not for profit basis, providing TCSP, MSB ASP and EAB services that are free to the end user, are not within the scope of the MLR because they are not carried out by ‘way of business’. See MLR2R1300.

Volunteer advisers providing their services free to these organisations, and employees of these organisations, will also fall outside the scope of the MLR when providing tax advice or accountancy services.