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HMRC internal manual

Money Laundering Regulations: Registration

Accountancy Service Providers (ASPs): Provision of Tax Advice on a voluntary basis

Providing tax advice privately on an unremunerated or voluntary basis (for example as an unpaid volunteer with the Citizens Advice Bureau) does not come within the scope of the MLR 2007 as the tax advice is not being provided ‘by way of business.’ See MLR2R1300.

However tax advice given by way of business is within the scope of MLR 2007 even if it is provided to the client on a pro bono or unremunerated basis. Pro bono work is legal work without charge provided to a wide range of individuals and not-for-profit and charitable organisations.