ECSH34201 | Referrals: introduction

Whilst working a case, you will often need to refer information to another team. This could be within HMRC, to another supervisor or professional body or law enforcement agency. The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) allows the sharing of information in specific situations.

You must consider the information you hold, why it needs sharing and who it needs to be shared with, as there are different processes to follow for different information. These are explained on the following pages.