Who is a PEP? A guide for UK accountants
Mehmood Rajoka8 min readUpdated May 2026
In brief: A Politically Exposed Person (PEP) is an individual who holds or has held a prominent public function — such as a head of state, senior government minister, senior judge, senior military official, or board member of a state-owned enterprise — along with their family members and close associates.
Key points
- PEPs include heads of state, senior politicians, senior judges, senior military officials, and state enterprise board members
- Family members and close associates of PEPs are also classified as PEPs
- UK domestic PEPs are lower risk than foreign PEPs but EDD still applies
- A PEP retains their status for at least 12 months after leaving the role
- Failing to identify and apply EDD to a PEP is a serious AML failure
A complete guide to Politically Exposed Persons (PEPs) — who qualifies, what AML obligations apply, and how to document PEP checks.