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Official guidance
Anti-money laundering guidance for supervised businesses
  • AMLG1100 · Guidance for all sectors: Introduction
  • AMLG1200 · Guidance for all sectors: Legislation
  • AMLG1300 · Guidance for all sectors: Civil Penalties and Criminal Prosecution
  • AMLG1400 · Guidance for all sectors: Imposing civil penalties on officers of a business &
  • AMLG1500 · Guidance for all sectors: Registration
  • AMLG1600 · Guidance for all sectors: Fit and Proper Test and Approval Checks
  • AMLG1700 · Guidance for all sectors: Senior managers
  • AMLG1800 · Guidance for all sectors: Risk Assessment
  • AMLG1900 · Guidance for all sectors: Policies, Controls and Procedures (PCPs)
  • AMLG11000 · Guidance for all sectors: Nominated Officers and Compliance Officers within your business
  • AMLG11030 · Guidance for all sectors: Training
  • AMLG11100 · Guidance for all sectors: Reporting Suspicious Activity
  • AMLG11200 · Guidance for all sectors: Parent undertakings and managing subsidiaries and branches
  • AMLG11210 · Guidance for all sectors: Additional considerations for businesses using agents or branches
  • AMLG11300 · Guidance for all sectors: Customer due diligence (CDD)
  • AMLG11400 · Guidance for all sectors: Identifying and verifying your customers
  • AMLG11410 · Guidance for all sectors: Reliance
  • AMLG11411 · Guidance for all sectors: Ongoing monitoring of business relationships
  • AMLG11500 · Guidance for all sectors: Simplified Due Diligence
  • AMLG11600 · Enhanced due diligence (EDD)
  • AMLG11630 · Guidance for all sectors: Source of Funds & Source of Wealth
  • AMLG11640 · Guidance for all sectors: FATF Call for Action Countries
  • AMLG11650 · Guidance for all sectors: Politically Exposed Persons (PEPs)
  • AMLG11700 · Guidance for all sectors: Record Keeping
  • AMLG2100 · Sector Specific Guidance: Art Market Participant Guidance
  • AMLG2200 · Sector Specific Guidance: Estate Agent Business Guidance
  • AMLG2300 · Sector Specific Guidance: Letting Agent Business Guidance
  • AMLG2400 · Sector Specific Guidance: Money Service Business Guidance
  • AMLG2500 · Sector Specific Guidance: Trust or Company Service Provider Guidance
  • AMLG2600 · Sector Specific Guidance: High Value Dealer Guidance
  • AMLG2700 · Sector Specific Guidance: Bill Payment Service Providers
  • AMLG2800 · Sector Specific Guidance: Telecommunications, Digital & IT Payment Service Providers
  • AMLG3100 · Sector Risk Assessments: Risk Assessment of Art Market Participants
  • AMLG3200 · Sector Risk Assessments: Risk Assessment of Estate Agent Businesses
  • AMLG3300 · Risk Assessment of Letting Agent Businesses
  • AMLG3400 · Sector Risk Assessments: Risk Assessment of Money Service Businesses
  • AMLG3500 · Risk Assessment of Trust or Company Service Providers
  • AMLG3600 · Sector Risk Assessments: Risk Assessment of High Value Dealers
  • AMLG3700 · Sector Risk Assessments: Risk Assessment of Accountancy Service Providers
  1. Anti-money laundering guidance for supervised businesses
  2. Sector Specific Guidance: Art Market Participant Guidance

AMLG2100 | Sector Specific Guidance: Art Market Participant Guidance

From HM Revenue & Customs · Anti-money laundering guidance for supervised businesses

The AMP sector specific guidance is currently awaiting ministerial sign off. As soon as it is signed off, this page will be updated with the sector specific guidance. In the mean time, AMPs must ensure they follow Part 1 and Part 3 of this guidance, along with the guidance published by the British Art Market Federation.

Please note, the British Art Market Federation guidance does not reflect changes made by The Money Laundering and Terrorist Financing (Amendment) Regulations 2026, including:

Content shown with reduced fidelity

the change of the AMP threshold from 10,000 euros to £10,000. Changes in relation to CDD/EDD requirements, including: In relation to EDD being necessary for “complex or unusually large” to “unusually complex or unusually large in each case given the nature of the transaction”. Regulation 33(3) change from High Risk Third Countries to FATF Call for Action (black listed) countries (currently Iran, North Korea (DPRK) and Myanmar) for mandatory EDD. Improved information-sharing, with Companies House now included under regulation 50.

Please follow the BAMF guidance for now, unless one of the factors in one or more of the three bullets above comes into play. In such circumstances, if there is a discrepancy between the BAMF guidance and HMRC’s Part 1 guidance, please follow the guidance in Part 1 as this reflects the recent changes to the Regulations.

All registered AMPs will receive an email to the email address used to register for anti-money laundering supervision when the updated guidance is published. Once the guidance is published, the British Art Market Federation guidance will cease to be in effect.

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