ECSH45851 - Fit and proper and appovals: operational guidance - government gateway account introduction

New applications

A new business will apply for anti-money laundering supervision with HMRC through its government gateway account. The business must create a government gateway account on the Gov.uk website and can make an application for anti-money laundering supervision straight away.

Once the business has created a government gateway account, it will be sent an email containing its unique user ID and must create a password to access its account. The business can use these details to access the application at any time.

The business should apply for anti-money laundering supervision using the link in its government gateway account. The business will need to complete the application form and pay all the relevant fees.

Once the business has applied for anti-money laundering supervision it can sign in to its government gateway account at any time to make amendments, check the status of an application and to see if the application has been approved or refused.

HMRC can also send secure messages to the business government gateway account if any further information, amendments, or fees are required.

Existing registrations

If a business has an existing registration for anti-money laundering supervision, it is required to update its details annually and pay its annual supervision fee.

HMRC will send a reminder message to the business’ government gateway account 30 days before the end of the annual supervision. The business should log in to its government gateway account to submit its annual declaration and pay its fee. If the business does not submit its annual declaration and pay the relevant fee within this 30-day period, the business’ registration will be legally cancelled via the Secure Communication that is issued to its government gateway account advising that its registration has expired. Guidance on auto-cancellation is available in ECSH48075.

In a situation where a sole proprietor is supervised by HMRC but then becomes a limited company or changes legal entity in any other way, the business must inform HMRC within 30 days of the change. The business will be unable to change the legal entity on its application and must withdraw its application, create a new government gateway account under as the correct legal entity, and resubmit a new application through this government gateway account as HMRC cannot proceed with the application of a sole proprietor when they are providing relevant activity as a corporate body. Each legal entity requires its own government gateway account.