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HMRC internal manual

Money Laundering Regulations: Registration

HM Revenue & Customs
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Roles and Responsibilities: The National Excise Review and Appeals Team (NERAT)

If a person does not agree with our decision to:

  • refuse to register a business,
  • cancel a registration or
  • issue a penalty

they can either request an independent review of the decision or appeal to the Tribunal. If a review is requested, this will be undertaken by NERAT who will inform the business about the outcome of the review. If the person does not agree with the reviewing officer’s decision, they can appeal to the Tribunal.

See the Penalties Guidance MLR1 MLR1PP11550 and MLR1PP11600 on Reviews and Appeals of penalty decisions.