ECSH33805 - Explain any areas of concern

If there are any areas of concern, you do not need to issue the Human Rights Act (HRA) factsheet, as required in other areas of Customer Compliance Group (CCG). 

You should always try to obtain the person’s agreement to your findings as you gather evidence and establish facts throughout your compliance check. This approach will help avoid a dispute or complaint in the future. 

The evidence of non-compliance may be open to different interpretations. The person may not agree with your findings and you may have to discuss these with the objective of reaching an agreement.  

Your findings should not come as a surprise to the person at the end of the intervention. In accordance with HMRC’s policy of openness and early dialogue you should have explained that you were assessing the business's compliance with The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 and agreed the information and documents needed to check the person’s compliance. 

It is important that you present and explain your findings in a way that the person understands. You should give them the opportunity to ask you any questions they may have and allow them sufficient time to seek advice if they need to. Where the person asks for a clearer or more detailed explanation, wherever possible you should give this to them promptly. This approach will bring out the issues that need resolving at the earliest time possible and avoid misunderstandings that lead to delay and possibly costs to the person, thus avoiding any reviews and appeals.