Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Money Laundering Regulations: Registration

From
HM Revenue & Customs
Updated
, see all updates

High Value Dealers (HVDs): Temporary Sites

Temporary sites can be included in the registration as part of:

  • The head office / home address (which must be registered) where the business has no trading premises; or
  • The existing trading outlets,

Provided:

  • The sites are managed and controlled as one (common management control, staffing and record keeping are indicators that this is the case); and
  • They have good anti money laundering systems.

However, where an HVD contracts with another business to carry out its work, the original HVD must register the premises from which that business accepts high value cash payments, and must pay the relevant fee.