AML record keeping for UK accountants: what to keep, how long, and why
Mehmood Rajoka8 min readUpdated May 2026
In brief: UK accountants must keep AML records — including CDD evidence, screening results, and risk decisions — for a minimum of five years after the end of the client relationship or transaction, under The Money Laundering Regulations 2017.
Key points
- Five-year minimum retention from end of relationship
- Records include identity documents, screening results, risk decisions, and review notes
- HMRC inspectors check that records are complete and retrievable
- Paper and electronic records are both acceptable if retrievable
- Early deletion is a compliance failure — keep records until the period has passed
AML record keeping requirements under MLR 2017 — which records to keep, for how long, and what happens if records are missing.