ECSH40500 - Introduction: Who needs to register?
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017), apply to a number of different business sectors, including designated non-financial businesses and professions and financial services. These businesses are included in the scope of the MLR 2017 because they may be susceptible to being used for money laundering, terrorist financing or proliferation financing. For more detailed information see gov.uk.
Every business which falls within the scope of the MLR 2017 must be monitored for anti-money laundering purposes by a supervisory authority. The supervisory authorities under the MLR 2017 are HMRC, the Financial Conduct Authority (FCA), the Gambling Commission and the professional body supervisors listed in schedule 1 of the MLR 2017.
Business sectors supervised by HMRC
HMRC is the supervisory authority for the 9 business sectors listed below:
Art Market Participants (AMPs) buying or selling of works of art where the transaction value (or a series of linked transactions) is 10,000 euros or more
Estate Agent Businesses (EABs)
High Value Dealers (HVDs) handling cash payments for goods totalling 10,000 euros or more in a single transaction or a series of linked transactions
- Letting Agent Businesses (LABs) renting property or land for monthly rent of 10,000 euros or equivalent
- Money Service Businesses (MSBs) who are not supervised by the FCA or Gambling Commission
- Trust or Company Service Providers (TCSPs) not supervised by the FCA or a professional body
- Accountancy Service Providers (ASPs) not supervised by a professional body. This sector includes tax advisors.
- Bill Payment Service Providers (BPSPs) not supervised by the FCA
- Telecommunications, Digital and IT payment service providers (TDIPSPs)not supervised by the FCA
Businesses supervised by HMRC need to be or have applied to be registered with HMRC for supervision in order to lawfully carry out their supervised business activity subject to the following exceptions:
- ASPs who are anti-money laundering (AML)-supervised by a professional body supervisor do not need to register with HMRC for supervision.
- MSBs, HVDs, TCSPs, BPSP TDIPSPs included on the FCA register do not need to register with HMRC.
When a business is already supervised for AML purposes see guidance at ECSH41000.
Businesses that are registered with and authorised by the FCA are not automatically supervised for AML purposes by the FCA. For more information see ECSH41500.
A business must not act as an MSB or a TCSP until their registration has been confirmed as successful by HMRC and the business and all its beneficial owners, officers and managers (BOOMs) have been determined to be fit and proper persons.
All other businesses, listed above, who have applied to register can carry out business activity in the relevant sector/s whilst their application is being determined.
Businesses that trade whilst unregistered will be in breach of MLR 2017 and can be subject to civil sanctions, such as a fine, or face criminal prosecution. For more information on penalties please see ECSH82500.