AML guides for UK accountants and law firms
47 long-form guides covering the UK AML regime: the governing statutes, the MLR 2017 duties that follow, and what supervisors expect to see evidenced.
What the guides cover
Long-form coverage of the UK AML regime as it applies to accountancy and law firms: the four governing statutes, the MLR 2017 duties that follow from them, and the practical questions that arise when applying them to a real client base. Each guide works through the obligation, then the evidence a supervisor expects to see.
How they differ from the resource hubs
The guides are single, self-contained treatments of one subject, written to be read start to finish. The resource hubs are clustered explainers for looking something up mid-file. If you are learning a topic, start with a guide; if you are checking a specific point, the hubs are quicker.
Where to start
The anti-money-laundering guide is the entry point and links outward to everything else. From there, customer due diligence and record keeping cover the two areas that generate the most supervisory findings.
AML checks: what they cover and how long they take
What an AML check involves under MLR 2017, how long each stage realistically takes, why checks stall, and what records a UK firm has to keep afterwards.
Read the guideAML Compliance Committee: UK guide for multi-partner practices
Structuring the AML compliance committee in a multi-partner practice: membership, cadence, standing agenda, good-minute practice, and common committee failures.
Read the guideAML for Accountancy Mergers: UK guide
The AML workstream within M&A: pre-completion due diligence, post-completion stabilisation, remediation, supervisor notification.
Read the guideAML for Conveyancing Solicitors: UK guide
The SRA's primary AML thematic concern: source-of-funds quality, 5 high-risk client categories, the 6-step source-of-funds cycle, and recurring file failings.
Read the guideAML for Fintech: UK guide
Fintech AML covers FCA-supervised payment services, e-money, cryptoasset firms, and challenger banks. Learn about the three structural challenges and FCA.
Read the guideAML for Network Firms: UK guide
How accountancy and legal networks structure AML across independent member firms: methodology, member-firm autonomy, consistency monitoring, and common risks.
Read the guideAML for Probate Solicitors: UK guide
Probate AML: 4 CDD touchpoints (deceased / executors / beneficiaries / claimants), historical source of wealth, sanctions screening of deceased.
Read the guideAML for Trust and Family-Office Work: UK guide
Beneficial-ownership across settlor/trustees/beneficiaries/protectors, the 3 UK registers (TRS, PSC, ROE), multi-generational source of wealth, EDD as default.
Read the guideAML Insurance: UK guide for accountancy and law firms
Cover types (PI, regulatory investigation defence, D&O, cyber), what insurers underwrite against, claims scenarios, and where firms over- or under-insure.
Read the guideAML Record Keeping: what to keep and how long
A plain-English guide to AML record keeping for UK accountants. What records must be kept, for how long, in what format, and what happens if records are.
Read the guideAML Training: the UK guide for accountants and law firms
MLR 2017 Reg 24 in depth: who must be trained, what to cover, training format options, record-keeping, and why training gaps drive supervisory findings.
Read the guideAML Vendor Consolidation: UK guide for accountancy practices
Moving from a fragmented AML tool stack to a consolidated system of record: triggers, six-phase process, recurring risks, and target platform criteria.
Read the guideAnti-Money Laundering (AML): the complete UK guide
The UK AML regime end-to-end: POCA, MLR 2017, the Terrorism Act, SAMLA, and the Economic Crime Acts. Who must comply, the AML programme, supervisors.
Read the guideAuthorised Corporate Service Provider (ACSP)
What an ACSP is, which firms can register with Companies House, how identity verification works, the 18 November 2026 transition date, and the seven-year record duty.
Read the guideBeneficial Ownership: the UK guide
Four UBO tests, the three UK registers (PSC, TRS, ROE), verification sources, and the five recurring inspection failings.
Read the guideCross-Border AML Compliance: UK guide for accountancy practices
Cross-border AML for UK accountancy practices: Schedule 3ZA HRTCs, OFSI sanctions, ROE for overseas entities, post-Brexit EU divergence.
Read the guideDAML: Defence Against Money Laundering (POCA s.335)
The consent-SAR route under POCA s.335: when to file, the 7-day notice, the 31-day moratorium, what to include, and 5 common DAML mistakes.
Read the guideEnhanced Due Diligence (EDD): the UK practitioner guide
MLR 2017 Reg 33-35 in depth: the six EDD triggers, the five components, source-of-funds vs source-of-wealth, monitoring cadence, and common mistakes.
Read the guideFirm-wide AML Risk Assessment: the UK guide
MLR 2017 Reg 18 in depth: five risk dimensions, what the document must contain, review triggers, senior management sign-off, and common supervisory findings.
Read the guideFree AML Policy Template for UK Accountants
Download a free AML policy template for UK accountancy practices. Covers firm-wide risk assessment, CDD procedures, PEP screening, record keeping.
Read the guideRegistering with HMRC for AML supervision
Who must register with HMRC for money laundering supervision, how the application works, what it costs, how long it takes, and what happens if you trade unsupervised.
Read the guideHMRC AML Inspection Checklist for Accountants
HMRC AML inspection checklist for UK accountants covering risk assessment, CDD files, policies, training records, monitoring, and audit-ready evidence.
Read the guideHMRC AML Inspection: the complete UK guide
What to expect from an HMRC AML inspection: the 4 stages, the 9 information request items, 5 common failings, and 5 outcome tracks.
Read the guideID documents for AML checks
Which identity and address documents UK firms accept, whether an expired passport counts, how to tell if a passport is biometric, and how to scan one.
Read the guideIDVT checks explained
What Identity Document Validation Technology is, how an IDVT check works, what a certified IDSP is, and where IDVT does and does not satisfy UK AML obligations.
Read the guideKYC Remediation: the UK back-book guide
Bringing an existing client base up to current MLR 2017 Reg 28 standards: triggers, six-phase project structure, client communication, and common challenges.
Read the guideLegal Professional Privilege and AML: UK guide
LPP and POCA s.330 in practice: two heads of privilege, the s.330(6) statutory exclusion, the crime/fraud exception, decision framework, and common mistakes.
Read the guideMLR 2017 Regulation 19: policies and controls
The written-policies obligation in UK AML law: required coverage, senior-management sign-off, annual review cadence, and common inspection failings.
Read the guideMLR 2017 Regulation 28: the UK practitioner guide to CDD
The substantive CDD obligation in UK AML law: four measures, ongoing monitoring under Reg 28(11), and the five most common inspection failings.
Read the guideMLRO meaning: the Money Laundering Reporting Officer
What MLRO means, the statutory basis under POCA 2002 and MLR 2017, who can hold the role, how MLRO differs from MLCO and Nominated Officer, and common mistakes.
Read the guideMoney Laundering Regulations 2017 (MLR 2017): UK guide
MLR 2017 explained: scope, the 12 key regulations every practitioner should know, supervisors, recent updates (2022 proliferation, 2023 PEPs), and penalties.
Read the guideMulti-Partner AML Governance: UK guide for multi-partner practices
Structuring AML responsibility across multiple partners, offices, and risk segments: MLCO, MLRO, office coordinators, compliance committee.
Read the guideOFSI: the UK guide for accountants and law firms
What OFSI does, the UK Consolidated List, your screening obligations, and the four-track penalty regime under SAMLA, explained for UK practices.
Read the guidePolitically Exposed Person (PEP): the UK guide
Who is a PEP under UK law, foreign vs UK domestic treatment after FSMA 2023 and FCA PS24/4, family members, close associates, the 5 EDD steps.
Read the guideProceeds of Crime Act 2002 (POCA): the complete UK guide
POCA explained: principal money laundering offences (ss.327-329), SAR reporting duty (s.330), tipping off (s.333A), the DAML route (s.335).
Read the guideProliferation Financing: the UK guide
What proliferation financing is, why it's in MLR 2017 since 2022, how to assess your firm's exposure, and the controls that already do most of the work.
Read the guideRegister of Overseas Entities (ROE): the UK guide
The ROE explained: who must register, the role of the ACSP, the 5-step process, annual renewal, and the consequences of non-registration.
Read the guideSRA Accounts Rules and AML: UK guide
How the SRA Accounts Rules 2019 interact with MLR 2017 + POCA: client money, source of funds, DAML moratoriums, dual-track enforcement.
Read the guideSRA AML Inspection: UK guide for law firms
The SRA's AML inspection methodology: routine rotation, thematic reviews, 10-item information request, 5 recurring focus areas.
Read the guideSuspicious Activity Report (SAR): the complete UK guide
When to file a SAR under POCA s.330, the SAR vs DAML distinction, how to draft a useful disclosure, what the NCA does with SARs, and the tipping-off rules.
Read the guideTipping Off Offence (POCA s.333A): the UK guide
POCA s.333A in depth: elements, the four narrow defences, practical SAR-window scenarios, and operating rules to stay tipping-off-safe.
Read the guideTrust Registration Service (TRS): the complete UK guide
What the Trust Registration Service is, who must register, the 90-day deadline, exemptions, penalties, and how TRS interacts with MLR 2017 CDD.
Read the guideUK Customer Due Diligence (CDD): the complete guide
MLR 2017 Reg 28 explained: Standard CDD vs SDD vs EDD, triggers, verification sources, retention rules under Reg 40, and reliance on third parties.
Read the guideUK Sanctions Screening: the complete guide
OFSI, the UK Consolidated List, UN/EU/OFAC overlap, the screening process, what to do on a match, and the UK penalty regime under SAMLA.
Read the guideUltimate Beneficial Owner (UBO): the UK identification guide
What a UBO is under MLR 2017, the four tests, how to trace through corporate and trust structures, and how PSC, TRS, and ROE registers feed UBO identification.
Read the guideWhat is Customer Due Diligence (CDD)? UK guide
A plain-English guide to Customer Due Diligence (CDD) for UK accountants. What CDD involves, the three levels, when each applies, and how to evidence it.
Read the guideWhat is KYC (Know Your Customer)? A Guide for UK Accountants
Plain-English guide to KYC (Know Your Customer) for UK accountants: what KYC involves, how it differs from CDD, and which documents to collect.
Read the guide