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.
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To register with HMRC you'll need to fill in form MLR100.
Form MLR 100 has been designed for you to download, save on your computer and fill it in on screen. When you have finished you will need to print, sign and date the form before sending it to HMRC.
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
Send your completed form MLR100 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 Central
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 in your application and pay a fee for each place where you carry on business, for each relevant business that you register. For example, if you operate one relevant business from three sets of premises you will pay three sets of fees, but equally if you operate three separate relevant businesses from one set of premises you will also have to pay three sets of fees. 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.
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 Registration Team at:
MLR Registration Team
HM Revenue & Customs
7th Floor NW
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AG
