ECSH170000 - Further sources of guidance
Source: gov.uk (2025-09-24)


The following links contain further sources of information and guidance to assist officers in their investigations:

HMRC and Government Guidance

HMRC Money Laundering Supervision Appeals and Penalties Guidance (https://www.gov.uk/guidance/money-laundering-regulations-appeals-and-penalties)

HMRC Who Needs to Register for Money Laundering Supervision Guidance (https://www.gov.uk/guidance/money-laundering-regulations-who-needs-to-register)

HMRC Appoint a Nominated Officer and Train Staff for Money Laundering Supervision Guidance (https://www.gov.uk/guidance/money-laundering-regulations-nominated-officers-and-employee-training)

HMRC Fit and Proper Guidance (https://www.gov.uk/guidance/money-laundering-regulations-apply-for-the-fit-and-proper-test)

HM Treasury Office of Financial Sanctions Implementation (OFSI) Sanctions Notices, Guidance and News Releases webpage (https://www.gov.uk/government/organisations/office-of-financial-sanctions-implementation)

UK Sanctions Guidance (https://www.gov.uk/guidance/uk-sanctions)

Reporting information to OFSI – what to do (https://www.gov.uk/guidance/suspected-breach-of-financial-sanctions-what-to-do)

Information Commissioners Office – Sharing Personal Data with Law Enforcement Authorities (https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/data-sharing/sharing-personal-data-with-law-enforcement-authorities/)

Trust Register Service (https://www.gov.uk/guidance/register-a-trust-as-a-trustee)

Register of Overseas Entities (https://www.gov.uk/guidance/register-an-overseas-entity)

HM Treasury Advisory Notice: High Risk Third Countries (https://www.gov.uk/government/publications/money-laundering-advisory-notice-high-risk-third-countries--2/hm-treasury-advisory-notice-high-risk-third-countries)

National Risk Assessments

National risk assessment of Money Laundering and Terrorist Financing 2020 (https://assets.publishing.service.gov.uk/media/5fdb34abe90e071be47feb2c/NRA_2020_v1.2_FOR_PUBLICATION.pdf)

National risk assessment of Money Laundering and Terrorist Financing 2025 (https://assets.publishing.service.gov.uk/media/6877be59760bf6cedaf5bd4f/National_Risk_Assessment_of_Money_Laundering_and_Terrorist_Financing_2025_FINAL.pdf)

National Risk Assessment of Proliferation Financing (https://www.gov.uk/government/publications/national-risk-assessment-of-proliferation-financing)

Inter-Governmental Action Group against Money Laundering in West Africa (https://www.giaba.org/)

European Commission Supranational Risk Assessment of Money Laundering and Terrorist Financing (https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52019DC0370)

Anti-Money Laundering Supervisor Guidance

Joint Money Laundering Steering Group Guidance (https://www.jmlsg.org.uk/guidance/current-guidance/)

British Art Market Federation Guidance (https://tbamf.org.uk/wp-content/uploads/2023/02/BAMF-AML-Guidelines-February-6th-2023.pdf)

Solicitors Regulation Authority AML Guidance (https://www.sra.org.uk/solicitors/resources/money-laundering/guidance-support/)

Consultative Committee of Accountancy Bodies Guidance (https://www.ccab.org.uk/wp-content/uploads/2023/08/AMLGAS-update-June-2023-APPROVED.pdf)

Financial Conduct AuthorityPolitically Exposed Persons Guidance (https://www.fca.org.uk/publication/finalised-guidance/fg17-06.pdf)

Estate Agent Businesses

Office of Financial Sanctions Implementation (OFSI) threat assessment for property (https://www.gov.uk/government/organisations/office-of-financial-sanctions-implementation)

Estate Agents Act 1979 (https://www.legislation.gov.uk/ukpga/1979/38)

FATF risk-based approach guidance for estate agents. (https://www.fatf-gafi.org/en/publications/Fatfrecommendations/Guidance-rba-real-estate-sector.html)

The Property Ombudsman Limited (https://www.tpos.co.uk/)

Property Redress Scheme (https://www.theprs.co.uk/)

Law of Property Act 1925. (https://www.legislation.gov.uk/ukpga/Geo5/15-16/20/section/205)

Money laundering: understanding risks and taking action for estate agency and letting agency businesses (https://www.gov.uk/government/publications/money-laundering-understanding-risks-and-taking-action-for-estate-agency-and-letting-agency-businesses)

Tenant Fees Act - GOV.UK (https://www.gov.uk/government/collections/tenant-fees-act)

Letting Agent Businesses

Home Office Right to Rent Guidance (https://www.gov.uk/prove-right-to-rent)

The Property Ombudsman Limited (https://www.tpos.co.uk/)

Property Redress Scheme (https://www.theprs.co.uk/)

Money laundering: understanding risks and taking action for estate agency and letting agency businesses (https://www.gov.uk/government/publications/money-laundering-understanding-risks-and-taking-action-for-estate-agency-and-letting-agency-businesses)

Money Service Businesses

Money laundering: understanding risks and taking action for money service businesses (https://www.gov.uk/government/publications/money-laundering-understanding-risks-and-taking-action-for-money-service-businesses)

FATF Guidance for a Risk-Based Approach for Money or Value Transfer Services (https://www.fatf-gafi.org/en/publications/Fatfrecommendations/Rba-money-or-value-transfer.html)

FATF The role of Hawala and other similar service providers in money laundering and terrorist financing (https://www.fatf-gafi.org/en/publications/Methodsandtrends/Role-hawalas-in-ml-tf.html#:~:text=Hawalas%20and%20other%20similar%20service%20providers%20%28HOSSPs%29%20arrange,transmitters%20is%20their%20use%20of%20non-bank%20settlement%20methods.)

High Value Dealers

Money laundering: understanding risks and taking action for high value dealers (https://www.gov.uk/government/publications/money-laundering-understanding-risks-and-taking-action-for-high-value-dealers)

Art Market Participants

FATF: Money Laundering and Terrorist Financing in the Art and Antiquities Market (https://www.fatf-gafi.org/content/dam/fatf-gafi/reports/Money-Laundering-Terrorist-Financing-Art-Antiquities-Market.pdf.coredownload.pdf)

Art loss register (https://www.artloss.com/)

VAT Notice 700/1 (https://www.gov.uk/government/publications/vat-notice-7001-should-i-be-registered-for-vat/vat-notice-7001-should-i-be-registered-for-vat#non-established-taxable-persons-netps-basic-information)

VAT Act 1994 section 21 (https://www.legislation.gov.uk/ukpga/1994/23/section/21)

Money laundering: understanding risks and taking action for art market participants (https://www.gov.uk/government/publications/money-laundering-understanding-risks-and-taking-action-for-art-market-participants)

Accountancy Service Providers

Money laundering supervision for accountancy service providers - GOV.UK (https://www.gov.uk/guidance/money-laundering-regulations-accountancy-service-provider-registration)

Money laundering: understanding risks and taking action for accountancy service providers (https://www.gov.uk/government/publications/understanding-risks-and-taking-action-for-accountancy-service-providers)

Consultative Committee of Accountancy Bodies Guidance (https://www.ccab.org.uk/wp-content/uploads/2023/08/AMLGAS-update-June-2023-APPROVED.pdf)

FATF Guidance for a Risk-Based Approach for the Accounting Profession (https://www.fatf-gafi.org/en/publications/Fatfrecommendations/Rba-accounting-profession.html)

Identity Verification and Authorised Corporate Service Providers Factsheet (https://www.gov.uk/government/publications/economic-crime-and-corporate-transparency-bill-2022-factsheets/fact-sheet-identity-verification-and-authorised-corporate-service-providers)

SAR Portal Guidance Signposting (https://nationalcrimeagency.gov.uk/who-we-are/publications/656-new-sar-portal-guidance-signpost/file)

Discrepancy Reporting Guidance (https://www.gov.uk/guidance/report-a-discrepancy-about-a-beneficial-owner-on-the-psc-register-by-an-obliged-entity)

Trust or Company Service Providers

Trust or company service provider guidance for money laundering supervision - GOV.UK (https://www.gov.uk/government/publications/anti-money-laundering-guidance-for-trust-or-company-service-providers)

FATF Guidance for a Risk-Based Approach for Trust or Company Service Providers (https://www.fatf-gafi.org/content/fatf-gafi/en/publications/Fatfrecommendations/Rba-trust-company-service-providers.html)

Money laundering: understanding risks and taking action for trust or company service providers (https://www.gov.uk/government/publications/understanding-risks-and-taking-action-for-trust-or-company-service-providers)

Identity Verification and Authorised Corporate Service Providers Factsheet

SAR Portal Guidance Signposting (https://nationalcrimeagency.gov.uk/who-we-are/publications/656-new-sar-portal-guidance-signpost/file)

Discrepancy Reporting Guidance (https://www.gov.uk/guidance/report-a-discrepancy-about-a-beneficial-owner-on-the-psc-register-by-an-obliged-entity)

EU Serious and Organised Crime Threat Assessment (https://www.europol.europa.eu/cms/sites/default/files/documents/socta2021_1.pdf)