MLRO and SAR reporting workflows
Practical resources for firms that need clear internal reporting routes and defensible MLRO decision records.
How the SAR pipeline works
Staff who know or suspect money laundering make an internal disclosure to the nominated officer. The MLRO considers it and decides whether to report to the NCA, and whether consent is needed before proceeding. The duty on individual staff comes from POCA 2002 and exists whether or not the firm has a process.
Recording decisions not to report
A decision not to submit a SAR is a decision, and it needs the same record as one to submit. Where an MLRO considered a concern and concluded no suspicion arose, that reasoning is what evidences the pipeline worked. Tipping-off constraints apply throughout and shape what can be said to the client.
MLRO and SAR Reporting Workflow for UK Firms
How staff should escalate suspicious activity, how MLROs should record decisions, and where SARs fit into AML controls.
11 minMLRO Meaning: What a Money Laundering Reporting Officer Does
A practical guide to the MLRO role, internal reports, SAR decisions, evidence records, and governance for UK firms.
10 minSuspicious Activity Report UK: When and How Firms Escalate
How suspicious activity reports work in the UK, what staff should report internally, and what evidence firms should keep.
11 minSuspicious Activity Report Meaning: SARs in UK AML
A concise SAR definition and workflow for UK firms that need to recognise, escalate, and record suspicious activity concerns.
8 minMoney Laundering Reporting Officer: Role and Records
What a Money Laundering Reporting Officer does, how internal reports should work, and what evidence firms should keep.
8 minHow to use these guides
These guides are written for UK accountants and law firms that fall under the Money Laundering Regulations. Start with the first guide if the topic is new to you, or go straight to the one that matches the question in front of you. Each guide opens with the practical answer and then sets out the detail.
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