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HMRC internal manual

Money Laundering Regulations: Registration

Accountancy Service Providers (ASPs): What are Accountancy Services?

Accountancy services include:

  • the recording,
  • review,
  • analysis,
  • calculation or
  • reporting of financial information
  • signing accounts or certificates of financial information and
  • advising on tax.

Advising on tax includes:

  • helping businesses to complete and submit tax or duty returns
  • providing advice on whether anything is liable to a tax or duty
  • providing advice on the amount of tax or duty.