This is draft guidance pending approval from HM Treasury, published in September 2020. The HMT approved version of this guidance was published in May 2022, and can be found here.
This guidance is based on the law and regulations as of 10 January 2020. Please note that some of the requirements of the regulations relating to EU lists are expected to fall away at the end of the transitional period.
This guidance covers the prevention of money laundering and the countering of terrorist financing. It is intended to be read by anyone who provides audit, accountancy, tax advisory, insolvency, or trust and company services in the United Kingdom and has been approved and adopted by the UK accountancy AML supervisory bodies