Dealing with HMRC – guidance

Pay Money Laundering Regulations fees and penalty charges

How to pay your Money Laundering Regulations (MLR) fees and penalty charges and the time it takes for payment to reach HM Revenue and Customs (HMRC).

Overview

If you’ve registered for MLR there is a fee for registering each of your premises for the first time and also an annual renewal fee for each of your premises.

If you are registering as Money Service Business or a Trust or Company Service Provider you will also need to pay for a one off application fee for the ‘fit and proper’ test.

When you first apply to register you’ll need to pay your registration fee (and if necessary the ‘fit and proper’ test fee) by cheque. You can include all the fees on one cheque.

Once you’re registered you can pay your renewal fees each year by any of the payment methods in this guide.

If you don’t pay your annual renewal fee on time, HMRC may cancel your registration.

How much time to allow

The time you need to allow depends on how you pay.

Payment method Time allowance
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Bacs 3 working days
Post 3 working days

If the annual renewal deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before (unless you’re paying by Faster Payments.

Ways to pay

Bank details for online or telephone banking, CHAPS, Bacs

You can pay by Faster Payments, CHAPS or Bacs to HMRC’s account.

Sort code Account number Account name
08 32 40 12000857 HMRC VAT Money Service

You’ll need your 8-digit reference number. You can find this on your MLR registration certificate.

Your payment may be delayed if you use the wrong reference number.

Payments by:

  • Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
  • CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
  • Bacs usually take 3 working days

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

You should use these details to pay from an overseas account.

Account number (IBAN) Bank identifier code (BIC) Account name
GB03CITI08324012000857 CITIGB2L HMRC VAT Money Service

If you need to provide your bank with HMRC’s banking address it is:

Citibank N A
Citigroup Centre
Canary Wharf 33
Canada Square
London
E14 5LB

Post

If paying the initial registration fee or the ‘fit and proper’ test application fee make your cheque payable to ‘HM Revenue and Customs only’. If paying both you can include both fees on one cheque.

For renewal payments or registering additional premises make your cheque payable to ‘HM Revenue and Customs only’ and write your 8-digit reference number on the back. You can find this on your MLR registration certificate.

Don’t fold the cheque or fasten documents together.

You should allow 3 working days for your payment to reach HMRC.

HMRC Anti Money Laundering Supervision
Alexander House
21 Victoria Avenue
Southend on Sea
Essex
SS99 1AG

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.