ECSH44415 - Requesting a compliance intervention
Prior to making a referral for a compliance intervention, an authorisations caseworker should use HMRC systems, third-party systems, open-source information and any information and documents provided by the business and its beneficial owners, officers and managers (BOOMs) to assess the Money Laundering, Terrorist Financing and Proliferation Financing (MLTFPF) risks presented by the business.
The authorisations caseworker should then consider if the MLTFPF can be mitigated by requesting further information and documents from the business. If the risk of MLTFPF remains or cannot be reduced by requesting information and documents from the business, the authorisations caseworker should consider if there is enough evidence to refuse, suspend or cancel the business’ registration with HMRC. If the MLTFPF risk persists but there is not enough evidence to impose a sanction on the business, the authorisations caseworker can request a compliance intervention is conducted.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)