ECSH40533 | Businesses who can be supervised by another supervisory body: Trust or company service providers (TCSPs)

Responsibility for the TCSP register

HMRC is responsible for maintaining a register of all businesses who act as TCSPs. The TCSP register is not publicly available.

TCSPs supervised elsewhere

A supervisory body must notify HMRC when it becomes the supervisor for a TCSP. The supervisory body will pass details of that TCSP to HMRC who will update its register. The TCSP does not need to register with HMRC.

The main supervisory bodies for TCSPs are listed on GOV.UK.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Trading whilst unregistered

If you find in the course of carrying out the relevant checks, that the business has been undertaking relevant activity without being registered for anti-money laundering supervision, then the business would be in breach of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 and a penalty for trading whilst unregistered should be considered.