ECSH170000 | Further sources of guidance

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

Guidance for all sectors: Introduction

Nominated Officers and Compliance Officers within your business AND Training

HMRC Fit and Proper Guidance

HM Treasury Office of Financial Sanctions Implementation (OFSI) Sanctions Notices, Guidance and News Releases webpage

UK Sanctions Guidance

Reporting information to OFSI – what to do

Information Commissioners Office – Sharing Personal Data with Law Enforcement Authorities

Trust Register Service

Register of Overseas Entities

HM Treasury Advisory Notice: High Risk Third Countries

SAR Portal (National Crime Agency)

National Risk Assessments

National risk assessment of Money Laundering and Terrorist Financing 2020

National risk assessment of Money Laundering and Terrorist Financing 2025

National Risk Assessment of Proliferation Financing

Inter-Governmental Action Group against Money Laundering in West Africa

European Commission Supranational Risk Assessment of Money Laundering and Terrorist Financing

Anti-Money Laundering Supervisor Guidance

Joint Money Laundering Steering Group Guidance

British Art Market Federation Guidance

Solicitors Regulation Authority AML Guidance

Consultative Committee of Accountancy Bodies Guidance

Financial Conduct Authority Politically Exposed Persons Guidance

Estate Agent Businesses

Office of Financial Sanctions Implementation (OFSI) threat assessment for property

Estate Agents Act 1979

FATF risk-based approach guidance for estate agents.

The Property Ombudsman Limited

Property Redress Scheme

Law of Property Act 1925

Risk Assessment of Estate Agent Businesses

Tenant Fees Act - GOV.UK

Letting Agent Businesses

Home Office Right to Rent Guidance

The Property Ombudsman Limited

Property Redress Scheme

Risk Assessment of Letting Agent Businesses

Money Service Businesses

Risk Assessment of Money Service Businesses

FATF Guidance for a Risk-Based Approach for Money or Value Transfer Services

FATF The role of Hawala and other similar service providers in money laundering and terrorist financing

High Value Dealers

Risk Assessment of High Value Dealers

Art Market Participants

FATF: Money Laundering and Terrorist Financing in the Art and Antiquities Market

Art loss register

VAT Notice 700/1

VAT Act 1994 section 21

Risk Assessment of Art Market Participants

Accountancy Service Providers

Money laundering supervision for accountancy service providers - GOV.UK

Risk Assessment of Accountancy Service Providers

Consultative Committee of Accountancy Bodies Guidance

FATF Guidance for a Risk-Based Approach for the Accounting Profession

Identity Verification and Authorised Corporate Service Providers Factsheet

Discrepancy Reporting Guidance

Trust or Company Service Providers

Trust or Company Service Provider Guidance

FATF Guidance for a Risk-Based Approach for Trust or Company Service Providers

Risk Assessment of Trust or Company Service Providers

Identity Verification and Authorised Corporate Service Providers Factsheet

Discrepancy Reporting Guidance

EU Serious and Organised Crime Threat Assessment