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HMRC internal manual

Money Laundering Regulations: Registration

Accountancy Service Providers (ASPs): Provision of Accountancy Services within a Group

Businesses are not acting as an ASP when providing accountancy services within a group:

  • for another member of part of that group; or
  • to a related party

on a non-commercial basis. They are not carrying out accountancy services ‘by way of business,’ and are therefore not required to register. See MLR2R1300.