To register with HM Revenue & Customs (HMRC) under Money Laundering Regulations you need to complete and submit an application form.
You'll need to register each place where you carry on any of the business activities that HMRC supervises. There is a fee for registering each premises for the first time and also an annual renewal fee.
If your business is a Money Service Business or a Trust or Company Service Provider, you'll have to apply for the 'fit and proper' test as well as registering with HMRC.
On this page:
To register with HMRC you'll need to fill in form MLR100.
You can download form MLR100 and either complete the form on screen and then print it, or you can print it and then fill it in by hand. Filling it in on screen is the recommended option.
There are detailed guidance notes that will help you fill in the form.
Go to help notes for completing form MLR100
If you are registering with HMRC as a Money Service Business or a Trust or Company Service Provider you'll also need to apply for what's known as the 'fit and proper test'. You do this by submitting form MLR101. This is part of the registration process. Note that there may be several people in your organisation who need to apply for the test.
You can find out more about the fit and proper test and who needs to apply for it by following the link below.
Find out how to apply for the fit and proper test
When you have completed form MLR100 you should send it to HMRC along with the fee and any additional information. Also include any applications for the fit and proper test. Send your application to:
MLR Registration Team
HM Revenue & Customs
7th Floor SW
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AG
You must list each address where you carry on business activities covered by the Money Laundering Regulations. But you can include the details of all your premises on just one registration form.
Premises means any place where you carry on business activities that HMRC supervises under the Money Laundering Regulations.
For registration purposes, some examples of premises include:
For details of the business activities supervised by HMRC, follow the link below.
Do you need to register with HMRC for Money Laundering Regulations?
You might have no business premises, perhaps because you work from home or make door-to-door sales. Instead you'll need to list and pay a fee for either:
There are some premises that you don't need to include on your application form. These are premises where you don't carry on any of the business activities that HMRC supervises. For example, you don't have to register premises that you only use for things like:
Note that you must list premises where you carry out any part of a transaction. For example, if a transaction takes place at your customer's premises, but you complete the paperwork at a central office, you'll need to list and pay a fee for that central office.
You don't need to register any premises that are outside the UK.
In your application form you'll have to include the premises of franchisees or agents if any of the following applies:
If you have little control over the way your franchisees or agents work, or over the anti-money laundering controls they put in place, you won't have to register their premises. They'll need to apply to register independently.
If you're not sure which premises to include on your registration application, or you're an agent or franchisee wondering whether you need to register yourself, you can call the Helpline on Tel 0845 010 9000. The helpline is open from 8.00 am to 8.00 pm, Monday to Friday except bank holidays.
There's an initial fee for each of the premises you list in your registration. This is currently £110 for each premises. If you're listing more than one premises you can make a single payment to cover all of the fees due.
You have to pay the registration fee when you first apply to register under the Money Laundering Regulations and every year after that. Towards the end of your registration year HMRC will send you a reminder to pay your annual renewal fee. The letter shows the registration details that HMRC has for your business and also how much you must pay.
If you don't pay your annual renewal fee on time, HMRC will ask their Debt Management Unit to collect the money from you.
There is a one-off application fee for the fit and proper test. This is currently £50 for each person who applies. You won't need to apply again for the test.
When you first apply to register you'll need to pay your registration fee (and if necessary the fit and proper test fee) by cheque. You can include all the fees on one cheque. Make it payable to 'HM Revenue & Customs'.
Once you're registered you can pay your renewal fees each year by either:
Make sure you quote your Money Laundering Regulations registration number in each case.
You can find out more about making BACS or CHAPS payments by calling the MLR Registration Team on Tel 01702 366 312.
HMRC uses the fees they receive to:
Read more about how HMRC uses Money Laundering Regulations fees
When HMRC has accepted your registration they'll send you a registration certificate. This shows your Money Laundering Regulations registration number as well as the other details that HMRC has for your business.
In very rare cases application may be refused, if for example you are a Money Service Business or a Trust or Company Service Provider and you fail the fit and proper test. If this happens to you HMRC will notify you immediately in writing and you will have the opportunity to appeal against their decision.
You can find out more about the fit and proper test or how to appeal against an HMRC decision by following the links below
Applying for the fit and proper test
Appeals, penalties and Money Laundering Regulations
You can find more detailed guidance on the registration process by following the links below.
Download Registration Guide for
Money Service Businesses(PDF 81K)
Download Registration Guide for
High Value Dealers (PDF 57K)
Download Registration Guide for
Trust or Company Service Providers (PDF 101K)
Download Registration Guide for
Accountancy Service Providers (PDF 82K)
If, having read the guidance you are still unsure, you can contact HMRC for further advice by email
Email HMRC for advice on registering under the Money Laundering Regulations
Or write to the MLR Central Intervention Team at:
MLR Central Intervention Team
HM Revenue & Customs
7th Floor NW
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AG
