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HMRC internal manual

Money Laundering Regulations: Registration

Accountancy Service Providers (ASPs): When ASPs are not required to register

  • ASPs are not required to register with HMRC if they are already supervised by a professional body, as listed in Appendix 1 to MLR9
  • Firms or sole practitioners acting as ASPs, when all their customers are ASPs that are supervised by HMRC or a professional body as listed in Appendix 1 of Registration Notice MLR 9, providing:

    • They do not deal directly with the customer of the supervised firm(s);
    • They are included within the scope of the AML procedures of the supervised firm(s) including suspicion reporting procedures and appropriate training; and
    • Both businesses provide evidence in the form of a written contract to confirm that the arrangement covers compliance with all the AML requirements in respect of the entire customer relationship.

ASPs falling within this category carry on relevant business and are required to follow anti money laundering policies and procedures, but are not required to register with us.