ECSH41500 - Businesses supervised by HMRC that also need to be registered for authorisation with the FCA
Money service businesses (MSBs) that are required to register with HMRC and carry out money transmission also need to be authorised by the FCA under the Payment Services Regulations 2009. For more information on MSB supervision, see ECSH51225.
How a business is registered is a matter for the business to decide, but their registration/authorisation with HMRC and the FCA must be consistent (unless the requirements of the registering/authorising authority stipulate otherwise) and appropriate. A business may have agents, some of whom are registered with the FCA solely as agents of that principal, as well as other agents who are MSB principals in their own right (and authorised as a small payment institution accordingly) but who act as an agent for the principal in relation to certain transactions or remittances to specific geographical areas. Businesses must register all such businesses as agents within their FCA authorisation and all the individual addresses must be listed on their HMRC registration.
Principal businesses are responsible for all the activities and anti-money laundering compliance of all their business premises and agents. This includes, but is not limited to, the provision of training and the application of their businesses policies and procedures.
Checking that a business’s registrations are correct
HMRC checks for discrepancies between its register and the FCA’s list of authorised persons.
Businesses should check their details with both HMRC and the FCA to make sure they are correct. If there are any differences, the business should decide which registration is appropriate and change any registration details that are incorrect.
HMRC may challenge, and potentially sanction, businesses if we believe their registration is incorrect.
The HMRC “Who Needs to Register for Money Laundering Supervision Guidance” contains further information on businesses supervised by HMRC and the FCA.