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HMRC internal manual

Money Laundering Regulations: Registration

Accountancy Service Providers (ASPs): Payment not accepted for Accountancy/Tax Advice

If a person is a relative, friend or a member of a voluntary service that offers accountancy and / or tax advice and does not charge a fee or accept other benefits for their services, they are not carrying out ASP activity ‘by way of business’ and are therefore not required to register with HMRC. See MLR2R1300.