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href="/web/20240508204522/https://www.gov.uk/government/organisations/hm-revenue-customs"> <span class="gem-c-organisation-logo__name">HM Revenue<br>& Customs</span> </a> </div> </li> </ul> </div> <header class="gem-c-inverse-header gem-c-inverse-header--padding-top "> <div class="gem-c-title gem-c-title--inverse govuk-!-margin-top-3 govuk-!-margin-bottom-0"> <span class="govuk-caption-xl gem-c-title__context"> Policy paper </span> <h1 class="gem-c-title__text govuk-heading-xl"> Get ready for the Economic Crime Levy </h1> </div> <p class="publication-header__last-changed">Updated 29 April 2024</p> </header> <div id="contents"> <div class="govuk-grid-row"> <div class="govuk-grid-column-one-quarter-from-desktop contents-list-container"> <nav data-module="gem-track-click ga4-link-tracker" aria-label="Contents" class="gem-c-contents-list" role="navigation"> <h2 class="gem-c-contents-list__title"> Contents </h2> <ol class="gem-c-contents-list__list"> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--numbered"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link govuk-link--no-underline" data-track-category="contentsClicked" data-track-action="content_item 1" data-track-label="#prepare-for-the-ecl" data-track-options="{"dimension29":"Prepare for the ECL\n"}" data-ga4-link="{"event_name":"select_content","section":"Contents","type":"contents list","index_total":7,"index_link":1}" href="#prepare-for-the-ecl">Prepare for the ECL </a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--numbered"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link govuk-link--no-underline" data-track-category="contentsClicked" data-track-action="content_item 2" data-track-label="#how-the-ecl-will-be-collected" data-track-options="{"dimension29":"How the ECL will be collected"}" data-ga4-link="{"event_name":"select_content","section":"Contents","type":"contents list","index_total":7,"index_link":2}" href="#how-the-ecl-will-be-collected">How the ECL will be collected</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--numbered"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link govuk-link--no-underline" data-track-category="contentsClicked" data-track-action="content_item 3" data-track-label="#registering-for-the-ecl" data-track-options="{"dimension29":"Registering for the ECL\n"}" data-ga4-link="{"event_name":"select_content","section":"Contents","type":"contents list","index_total":7,"index_link":3}" href="#registering-for-the-ecl">Registering for the ECL </a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--numbered"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link govuk-link--no-underline" data-track-category="contentsClicked" data-track-action="content_item 4" data-track-label="#submitting-a-return" data-track-options="{"dimension29":"Submitting a return"}" data-ga4-link="{"event_name":"select_content","section":"Contents","type":"contents list","index_total":7,"index_link":4}" href="#submitting-a-return">Submitting a return</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--numbered"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link govuk-link--no-underline" data-track-category="contentsClicked" data-track-action="content_item 5" data-track-label="#paying-the-ecl--bands-and-fees" data-track-options="{"dimension29":"Paying the ECL — bands and fees"}" data-ga4-link="{"event_name":"select_content","section":"Contents","type":"contents list","index_total":7,"index_link":5}" href="#paying-the-ecl--bands-and-fees">Paying the ECL — bands and fees</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--numbered"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link govuk-link--no-underline" data-track-category="contentsClicked" data-track-action="content_item 6" data-track-label="#further-information-and-guidance" data-track-options="{"dimension29":"Further information and guidance"}" data-ga4-link="{"event_name":"select_content","section":"Contents","type":"contents list","index_total":7,"index_link":6}" href="#further-information-and-guidance">Further information and guidance</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--numbered"> <span aria-hidden="true"></span> <a class="gem-c-contents-list__link govuk-link govuk-link--no-underline" data-track-category="contentsClicked" data-track-action="content_item 7" data-track-label="#annex" data-track-options="{"dimension29":"Annex"}" data-ga4-link="{"event_name":"select_content","section":"Contents","type":"contents list","index_total":7,"index_link":7}" href="#annex">Annex</a> </li> </ol> 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To view this licence, visit <a href="https://web.archive.org/web/20240508204522/https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3">nationalarchives.gov.uk/doc/open-government-licence/version/3</a> or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: <a href="https://web.archive.org/web/20240508204522/mailto:psi@nationalarchives.gov.uk">psi@nationalarchives.gov.uk</a>. </p> <p> Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. </p> <p> This publication is available at https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy </p> </div> </div> <div class="main-content-container"> <div class="gem-c-govspeak-html-publication"> <div class="gem-c-govspeak govuk-govspeak " data-module="govspeak"> <div class="govspeak"> <p>The Economic Crime Levy (<abbr title="Economic Crime Levy">ECL</abbr>) is an annual charge that affects <abbr title="Organisations">entities</abbr> (organisations) who are supervised under the Money Laundering Regulations (<abbr title="Money Laundering Regulations">MLR</abbr>) and whose UK revenue exceeds £10.2 million per year.</p> <h2 id="prepare-for-the-ecl">Prepare for the <abbr title="Economic Crime Levy">ECL</abbr> </h2> <p>Affected <abbr title="HM Revenue and Customs">HMRC</abbr>-supervised <abbr title="Organisations">entities</abbr> will have to:</p> <ul> <li>register for the <abbr title="Economic Crime Levy">ECL</abbr> </li> <li>submit a return every year</li> <li>pay a fee every year</li> </ul> <p>Not all <abbr title="Organisations">entities</abbr> have to register and submit a return — it depends on who your collection authority is.</p> <p>It is important to understand who your relevant collection authority is.</p> <p>You will then be able understand the <abbr title="Economic Crime Levy">ECL</abbr> process for your relevant collection authority including, if necessary:</p> <ul> <li>how to register for the <abbr title="Economic Crime Levy">ECL</abbr> </li> <li>how to submit your <abbr title="Economic Crime Levy">ECL</abbr> return</li> </ul> <p>You should also understand how to pay the levy, particularly which <abbr title="Economic Crime Levy">ECL</abbr> band you fall into so you can calculate the fee you must pay.</p> <h2 id="how-the-ecl-will-be-collected">How the <abbr title="Economic Crime Levy">ECL</abbr> will be collected</h2> <p>The <abbr title="Economic Crime Levy">ECL</abbr> is collected by 1 of 3 collection authorities:</p> <ul> <li>the Financial Conduct Authority (<abbr title="Financial Conduct Authority">FCA</abbr>)</li> <li>the Gambling Commission (<abbr title="Gambling Commission">GC</abbr>)</li> <li><abbr title="HM Revenue and Customs">HMRC</abbr></li> </ul> <p>Each of those bodies has responsibility for supervising businesses in certain sectors of the economy for the purposes of preventing money laundering and is responsible for collecting the levy from them.</p> <p>You only need to provide information to, and pay, one collection authority, even if you are supervised under <abbr title="Money Laundering Regulations">MLR</abbr> by more than one supervisor.</p> <p>If you are supervised only by <abbr title="HM Revenue and Customs">HMRC</abbr>, or by one of the 22 professional body supervisors (listed in the annex), you must register with and pay <abbr title="Economic Crime Levy">ECL</abbr> to <abbr title="HM Revenue and Customs">HMRC</abbr>.</p> <p>If you are supervised by either the <abbr title="Financial Conduct Authority">FCA</abbr> or the <abbr title="Gambling Commission">GC</abbr>, you must follow their <abbr title="Economic Crime Levy">ECL</abbr> process. You must do this even if <abbr title="HM Revenue and Customs">HMRC</abbr> also supervises some of your business activities.</p> <p>This information and guidance is only for those whose collection authority is <abbr title="HM Revenue and Customs">HMRC</abbr>.</p> <h2 id="registering-for-the-ecl">Registering for the <abbr title="Economic Crime Levy">ECL</abbr> </h2> <h3 id="who-must-register">Who must register</h3> <p><abbr title="Organisations">Entities</abbr> are the legal person or persons that have potential liability to <abbr title="Economic Crime Levy">ECL</abbr>. This incudes individuals, companies, LLPs or the responsible partners in a partnership.</p> <p><abbr title="Organisations">Entities</abbr> must register online with <abbr title="HM Revenue and Customs">HMRC</abbr> for the <abbr title="Economic Crime Levy">ECL</abbr> if you are:</p> <ul> <li> <p>supervised by <abbr title="HM Revenue and Customs">HMRC</abbr> for <abbr title="Money Laundering Regulations">MLR</abbr> at any time in the financial year, or you are supervised by one of the professional body supervisors listed in the Annex for <abbr title="Money Laundering Regulations">MLR</abbr> at any time in the financial year</p> </li> <li> <p>not supervised by the <abbr title="Financial Conduct Authority">FCA</abbr> or the <abbr title="Gambling Commission">GC</abbr> for <abbr title="Money Laundering Regulations">MLR</abbr>, and your UK revenue is equal to or greater than £10.2 million in the financial year (pro-rated)</p> </li> </ul> <p>You only need to register for the <abbr title="Economic Crime Levy">ECL</abbr> once, but you will need to submit an online return and pay the <abbr title="Economic Crime Levy">ECL</abbr> every year that your UK revenue exceeds the threshold.</p> <p>If you are supervised for <abbr title="Money Laundering Regulations">MLR</abbr> by the <abbr title="Financial Conduct Authority">FCA</abbr> or the <abbr title="Gambling Commission">GC</abbr>, you need to follow their <abbr title="Economic Crime Levy">ECL</abbr> processes. Do not register to the <abbr title="Economic Crime Levy">ECL</abbr> with <abbr title="HM Revenue and Customs">HMRC</abbr>, submit yearly <abbr title="Economic Crime Levy">ECL</abbr> returns to <abbr title="HM Revenue and Customs">HMRC</abbr>, or pay the <abbr title="Economic Crime Levy">ECL</abbr> to <abbr title="HM Revenue and Customs">HMRC</abbr>.</p> <p>After you register for the <abbr title="Economic Crime Levy">ECL</abbr> with <abbr title="HM Revenue and Customs">HMRC</abbr>, you will be provided a reference number starting with ‘X’.</p> <h3 id="tax-agents">Tax agents</h3> <p>Your Tax Agent will not be able to register you for the <abbr title="Economic Crime Levy">ECL</abbr> — you must register yourself for the <abbr title="Economic Crime Levy">ECL</abbr>.</p> <h3 id="how-to-register">How to register</h3> <p>To pay <abbr title="Economic Crime Levy">ECL</abbr> to <abbr title="HM Revenue and Customs">HMRC</abbr>, you will need to register your business before declaring and paying your liability.</p> <p>You must <a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/register-for-the-economic-crime-levy" class="govuk-link">register using the <abbr title="HM Revenue and Customs">HMRC</abbr> online <abbr title="Economic Crime Levy">ECL</abbr> Service</a>.</p> <p>You will be given an access code to enable you to complete the registration process.</p> <h4 id="business-groups">Business groups</h4> <p>Where an entity is part of a group of companies, the <abbr title="Economic Crime Levy">ECL</abbr> will only apply to <abbr title="Organisations">entities</abbr> in your group who meet the requirements. Each group member who meets the requirements must register, submit yearly returns and pay separately.</p> <h4 id="partnerships">Partnerships</h4> <p>Where the person liable to pay the levy is the responsible partners of a partnership, the nominated partners must make an economic crime (anti-money laundering) levy return in the name of the partnership.</p> <h2 id="submitting-a-return">Submitting a return</h2> <p>You can complete and submit returns online to report:</p> <ul> <li>the length of your relevant accounting period</li> <li>your UK revenue for that accounting period</li> <li>whether you stopped or started <abbr title="Money Laundering Regulations">MLR</abbr>-regulated activity in the previous financial year</li> <li>your <abbr title="Economic Crime Levy">ECL</abbr> band and amount due</li> </ul> <p>If you have registered for the <abbr title="Economic Crime Levy">ECL</abbr>, you should submit returns on a yearly basis, even if you do not meet the threshold for paying the <abbr title="Economic Crime Levy">ECL</abbr> in that year. </p> <div role="note" aria-label="Information" class="application-notice info-notice"> <p>You must submit a return by 30 September each year.</p> </div> <p>Find out more information about <a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/submit-a-return-for-the-economic-crime-levy" class="govuk-link">submitting a return for the Economic Crime Levy</a>.</p> <h2 id="paying-the-ecl--bands-and-fees">Paying the <abbr title="Economic Crime Levy">ECL</abbr> — bands and fees</h2> <p>After you have submitted your return you will be able to pay your <abbr title="Economic Crime Levy">ECL</abbr> liability online in the same way as you normally pay your tax liability.</p> <h3 id="when-you-need-to-pay">When you need to pay</h3> <p>You must <a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/pay-your-economic-crime-levy" class="govuk-link">pay the <abbr title="Economic Crime Levy">ECL</abbr></a> by 30 September each year.</p> <p>This payment will cover the period of the previous financial year. The amount payable will be determined by reference to your size based on your UK revenue from the accounting period ending in that year.</p> <p>For example, the <abbr title="Economic Crime Levy">ECL</abbr> will be charged on <abbr title="Organisations">entities</abbr> that are supervised for <abbr title="Money Laundering Regulations">MLR</abbr> at any time during the financial year from 1 April 2022 to 31 March 2023. The payment for this period will be due on 30 September 2023.</p> <p>If you do not pay by 30 September <abbr title="HM Revenue and Customs">HMRC</abbr> will charge interest on the <abbr title="Economic Crime Levy">ECL</abbr> and you may have to pay a penalty.</p> <h3 id="bands">Bands</h3> <p>The <abbr title="Economic Crime Levy">ECL</abbr> will be paid as an annual fixed fee. This will be determined by the band your <abbr title="Money Laundering Regulations">MLR</abbr>-supervised entity sits, based on your UK revenue in the accounting period ending in the previous financial year.</p> <p>There are 4 band sizes:</p> <table> <thead> <tr> <th scope="col"> <abbr title="Economic Crime Levy">ECL</abbr> band size</th> <th scope="col" class="cell-text-right">UK revenue</th> </tr> </thead> <tbody> <tr> <td>Small</td> <td class="cell-text-right">under £10.2m</td> </tr> <tr> <td>Medium</td> <td class="cell-text-right">£10.2 million to £36 million</td> </tr> <tr> <td>Large</td> <td class="cell-text-right">£36 million to £1 billion</td> </tr> <tr> <td>Very large</td> <td class="cell-text-right">more than £1 billion</td> </tr> </tbody> </table> <p>UK revenue is calculated for the relevant accounting period that ends within each financial year. </p> <p>UK Revenue includes your turnover for that period and any other amounts, not included in turnover, which, in accordance with UK GAAP, are recognised as revenue in your profit and loss account or income statement for the accounting period.</p> <p>This is your entire UK revenue in accordance with UK GAAP, it is not simply the turnover of the activity supervised for <abbr title="Money Laundering Regulations">MLR</abbr>.</p> <h3 id="levy-amounts">Levy amounts</h3> <table> <thead> <tr> <th scope="col"> <abbr title="Economic Crime Levy">ECL</abbr> band size</th> <th scope="col" class="cell-text-right"> <abbr title="Economic Crime Levy">ECL</abbr> fee</th> </tr> </thead> <tbody> <tr> <td>Small</td> <td class="cell-text-right">No <abbr title="Economic Crime Levy">ECL</abbr> liability — not required to register with <abbr title="HM Revenue and Customs">HMRC</abbr> </td> </tr> <tr> <td>Medium</td> <td class="cell-text-right">£10,000</td> </tr> <tr> <td>Large</td> <td class="cell-text-right">£36,000</td> </tr> <tr> <td>Very large</td> <td class="cell-text-right">£250,000</td> </tr> </tbody> </table> <h3 id="reduced-or-partial-accounting-periods">Reduced or partial accounting periods</h3> <p>The amount you need to pay may be reduced if you carry out regulated activities for only part of the financial year. This reduction is calculated using a daily apportionment of the time you are supervised for <abbr title="Money Laundering Regulations">MLR</abbr>.</p> <p>If there are no accounting periods ending within the financial year, the relevant accounting period is taken as the accounting period that ends within 3 months of the end of the financial year. This will only affect new businesses who start during a financial year where their first accounting period ends between April and June.</p> <p>If your accounting period is shorter than 12 months, the <abbr title="Economic Crime Levy">ECL</abbr> band sizes are adjusted accordingly. This apportionment is calculated using days.</p> <h2 id="further-information-and-guidance">Further information and guidance</h2> <p><abbr title="HM Revenue and Customs">HMRC</abbr> has published guidance on the <abbr title="Economic Crime Levy">ECL</abbr> on GOV.UK:</p> <ul> <li><a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/check-if-you-need-to-register-for-the-economic-crime-levy" class="govuk-link">Check if you need to register for the <abbr title="Economic Crime Levy">ECL</abbr></a></li> <li><a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/register-for-the-economic-crime-levy" class="govuk-link">Register for the <abbr title="Economic Crime Levy">ECL</abbr> with <abbr title="HM Revenue and Customs">HMRC</abbr></a></li> <li><a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/submit-a-return-for-the-economic-crime-levy" class="govuk-link">Submit <abbr title="Economic Crime Levy">ECL</abbr> returns to <abbr title="HM Revenue and Customs">HMRC</abbr></a></li> <li><a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/pay-your-economic-crime-levy" class="govuk-link">Pay the <abbr title="Economic Crime Levy">ECL</abbr> to <abbr title="HM Revenue and Customs">HMRC</abbr></a></li> <li><a href="https://web.archive.org/web/20240508204522/https://www.gov.uk/guidance/claim-an-economic-crime-levy-refund" class="govuk-link">Claim an <abbr title="Economic Crime Levy">ECL</abbr> refund</a></li> </ul> <p>The Financial Conduct Authority (<abbr title="Financial Conduct Authority">FCA</abbr>) and Gambling Commission (<abbr title="Gambling Commission">GC</abbr>) have published their own guidance on the <abbr title="Economic Crime Levy">ECL</abbr>. If either the <abbr title="Financial Conduct Authority">FCA</abbr> or <abbr title="Gambling Commission">GC</abbr> are your collection authority, you should follow their guidance.</p> <h2 id="annex">Annex</h2> <h3 id="list-of-professional-body-supervisors">List of professional body supervisors</h3> <p><abbr title="HM Revenue and Customs">HMRC</abbr> is responsible for collecting the levy from qualifying <abbr title="Organisations">entities</abbr> who are supervised by one of the 22 professional bodies listed below:</p> <ul> <li>Association of Accounting Technicians (<abbr title="Association of Accounting Technicians">AAT</abbr>)</li> <li>General Council of the Bar of Northern Ireland</li> <li>Association of Chartered Certified Accountants (<abbr title="Association of Chartered Certified Accountants">ACCA</abbr>)</li> <li>Insolvency Practitioners Association (<abbr title="Insolvency Practitioners Association">IPA</abbr>)</li> <li>Association of International Accountants (<abbr title="Association of International Accountants">AIA</abbr>)</li> <li>Institute of Certified Bookkeepers</li> <li>Association of Taxation Technicians (<abbr title="Association of Taxation Technicians">ATT</abbr>)</li> <li>Institute of Chartered Accountants in England and Wales (<abbr title="Institute of Chartered Accountants in England and Wales">ICAEW</abbr>)</li> <li>Chartered Institute of Legal Executives (<abbr title="Chartered Institute of Legal Executives">CILEx</abbr>)</li> <li>Institute of Chartered Accountants in Ireland (<abbr title="Institute of Chartered Accountants in Ireland">ICAI</abbr>)</li> <li>Chartered Institute of Management Accountants (<abbr title="Chartered Institute of Management Accountants">CIMA</abbr>)</li> <li>Institute of Chartered Accountants of Scotland (<abbr title="Institute of Chartered Accountants of Scotland">ICAS</abbr>)</li> <li>Chartered Institute of Taxation (<abbr title="Chartered Institute of Taxation">CIOT</abbr>)</li> <li>Institute of 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"https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy" }, "name": "Get ready for the Economic Crime Levy", "datePublished": "2023-02-28T10:00:05Z", "dateModified": "2024-04-29T14:43:42Z", "text": null, "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-b15a4d254746d1642b8187217576d1e8fe50b51352d352fda13eee55d3c1c80a.png" } }, "image": [ "https://web.archive.org/web/20240508204522/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-1x1-c3d38c0d4fc00005df38a71e1db7097276681d6917bca58f0dc8336a252e1bb3.png", "https://web.archive.org/web/20240508204522/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-4x3-edc38c137a14ecfc3fc83f404090e20dab806dad345c96a1df6a163ee2d1e3aa.png", "https://web.archive.org/web/20240508204522/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-16x9-5dc2d0ea1eb72cd94e66db210ef41b22ce364e7ed09d63a3acc28fda09e27864.png" ], "author": { "@type": "Organization", "name": "HM Revenue \u0026 Customs", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/organisations/hm-revenue-customs" }, "mainEntity": [ { "@type": "Question", "name": "Prepare for the ECL\n", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#prepare-for-the-ecl", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#prepare-for-the-ecl", "text": "\u003cp\u003eAffected \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e-supervised \u003cabbr title=\"Organisations\"\u003eentities\u003c/abbr\u003e will have to:\u003c/p\u003e\u003cul\u003e\n \u003cli\u003eregister for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e\n\u003c/li\u003e\n \u003cli\u003esubmit a return every year\u003c/li\u003e\n \u003cli\u003epay a fee every year\u003c/li\u003e\n\u003c/ul\u003e\u003cp\u003eNot all \u003cabbr title=\"Organisations\"\u003eentities\u003c/abbr\u003e have to register and submit a return — it depends on who your collection authority is.\u003c/p\u003e\u003cp\u003eIt is important to understand who your relevant collection authority is.\u003c/p\u003e\u003cp\u003eYou will then be able understand the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e process for your relevant collection authority including, if necessary:\u003c/p\u003e\u003cul\u003e\n \u003cli\u003ehow to register for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e\n\u003c/li\u003e\n \u003cli\u003ehow to submit your \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e return\u003c/li\u003e\n\u003c/ul\u003e\u003cp\u003eYou should also understand how to pay the levy, particularly which \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e band you fall into so you can calculate the fee you must pay.\u003c/p\u003e" } }, { "@type": "Question", "name": "How the ECL will be collected", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#how-the-ecl-will-be-collected", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#how-the-ecl-will-be-collected", "text": "\u003cp\u003eThe \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e is collected by 1 of 3 collection authorities:\u003c/p\u003e\u003cul\u003e\n \u003cli\u003ethe Financial Conduct Authority (\u003cabbr title=\"Financial Conduct Authority\"\u003eFCA\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003ethe Gambling Commission (\u003cabbr title=\"Gambling Commission\"\u003eGC\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003e\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e\u003c/li\u003e\n\u003c/ul\u003e\u003cp\u003eEach of those bodies has responsibility for supervising businesses in certain sectors of the economy for the purposes of preventing money laundering and is responsible for collecting the levy from them.\u003c/p\u003e\u003cp\u003eYou only need to provide information to, and pay, one collection authority, even if you are supervised under \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e by more than one supervisor.\u003c/p\u003e\u003cp\u003eIf you are supervised only by \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e, or by one of the 22 professional body supervisors (listed in the annex), you must register with and pay \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e to \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e.\u003c/p\u003e\u003cp\u003eIf you are supervised by either the \u003cabbr title=\"Financial Conduct Authority\"\u003eFCA\u003c/abbr\u003e or the \u003cabbr title=\"Gambling Commission\"\u003eGC\u003c/abbr\u003e, you must follow their \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e process. You must do this even if \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e also supervises some of your business activities.\u003c/p\u003e\u003cp\u003eThis information and guidance is only for those whose collection authority is \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e.\u003c/p\u003e" } }, { "@type": "Question", "name": "Registering for the ECL\n", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#registering-for-the-ecl", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#registering-for-the-ecl", "text": "\u003ch3 id=\"who-must-register\"\u003eWho must register\u003c/h3\u003e\u003cp\u003e\u003cabbr title=\"Organisations\"\u003eEntities\u003c/abbr\u003e are the legal person or persons that have potential liability to \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e. This incudes individuals, companies, LLPs or the responsible partners in a partnership.\u003c/p\u003e\u003cp\u003e\u003cabbr title=\"Organisations\"\u003eEntities\u003c/abbr\u003e must register online with \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e if you are:\u003c/p\u003e\u003cul\u003e\n \u003cli\u003e\n \u003cp\u003esupervised by \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e for \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e at any time in the financial year, or you are supervised by one of the professional body supervisors listed in the Annex for \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e at any time in the financial year\u003c/p\u003e\n \u003c/li\u003e\n \u003cli\u003e\n \u003cp\u003enot supervised by the \u003cabbr title=\"Financial Conduct Authority\"\u003eFCA\u003c/abbr\u003e or the \u003cabbr title=\"Gambling Commission\"\u003eGC\u003c/abbr\u003e for \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e, and your UK revenue is equal to or greater than £10.2 million in the financial year (pro-rated)\u003c/p\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\u003cp\u003eYou only need to register for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e once, but you will need to submit an online return and pay the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e every year that your UK revenue exceeds the threshold.\u003c/p\u003e\u003cp\u003eIf you are supervised for \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e by the \u003cabbr title=\"Financial Conduct Authority\"\u003eFCA\u003c/abbr\u003e or the \u003cabbr title=\"Gambling Commission\"\u003eGC\u003c/abbr\u003e, you need to follow their \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e processes. Do not register to the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e with \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e, submit yearly \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e returns to \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e, or pay the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e to \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e.\u003c/p\u003e\u003cp\u003eAfter you register for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e with \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e, you will be provided a reference number starting with ‘X’.\u003c/p\u003e\u003ch3 id=\"tax-agents\"\u003eTax agents\u003c/h3\u003e\u003cp\u003eYour Tax Agent will not be able to register you for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e — you must register yourself for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e.\u003c/p\u003e\u003ch3 id=\"how-to-register\"\u003eHow to register\u003c/h3\u003e\u003cp\u003eTo pay \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e to \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e, you will need to register your business before declaring and paying your liability.\u003c/p\u003e\u003cp\u003eYou must \u003ca href=\"https://www.gov.uk/guidance/register-for-the-economic-crime-levy\" class=\"govuk-link\"\u003eregister using the \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e online \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e Service\u003c/a\u003e.\u003c/p\u003e\u003cp\u003eYou will be given an access code to enable you to complete the registration process.\u003c/p\u003e\u003ch4 id=\"business-groups\"\u003eBusiness groups\u003c/h4\u003e\u003cp\u003eWhere an entity is part of a group of companies, the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e will only apply to \u003cabbr title=\"Organisations\"\u003eentities\u003c/abbr\u003e in your group who meet the requirements. Each group member who meets the requirements must register, submit yearly returns and pay separately.\u003c/p\u003e\u003ch4 id=\"partnerships\"\u003ePartnerships\u003c/h4\u003e\u003cp\u003eWhere the person liable to pay the levy is the responsible partners of a partnership, the nominated partners must make an economic crime (anti-money laundering) levy return in the name of the partnership.\u003c/p\u003e" } }, { "@type": "Question", "name": "Submitting a return", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#submitting-a-return", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#submitting-a-return", "text": "\u003cp\u003eYou can complete and submit returns online to report:\u003c/p\u003e\u003cul\u003e\n \u003cli\u003ethe length of your relevant accounting period\u003c/li\u003e\n \u003cli\u003eyour UK revenue for that accounting period\u003c/li\u003e\n \u003cli\u003ewhether you stopped or started \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e-regulated activity in the previous financial year\u003c/li\u003e\n \u003cli\u003eyour \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e band and amount due\u003c/li\u003e\n\u003c/ul\u003e\u003cp\u003eIf you have registered for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e, you should submit returns on a yearly basis, even if you do not meet the threshold for paying the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e in that year. \u003c/p\u003e\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n\u003cp\u003eYou must submit a return by 30 September each year.\u003c/p\u003e\n\u003c/div\u003e\u003cp\u003eFind out more information about \u003ca href=\"https://www.gov.uk/guidance/submit-a-return-for-the-economic-crime-levy\" class=\"govuk-link\"\u003esubmitting a return for the Economic Crime Levy\u003c/a\u003e.\u003c/p\u003e" } }, { "@type": "Question", "name": "Paying the ECL — bands and fees", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#paying-the-ecl--bands-and-fees", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#paying-the-ecl--bands-and-fees", "text": "\u003cp\u003eAfter you have submitted your return you will be able to pay your \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e liability online in the same way as you normally pay your tax liability.\u003c/p\u003e\u003ch3 id=\"when-you-need-to-pay\"\u003eWhen you need to pay\u003c/h3\u003e\u003cp\u003eYou must \u003ca href=\"https://www.gov.uk/guidance/pay-your-economic-crime-levy\" class=\"govuk-link\"\u003epay the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e\u003c/a\u003e by 30 September each year.\u003c/p\u003e\u003cp\u003eThis payment will cover the period of the previous financial year. The amount payable will be determined by reference to your size based on your UK revenue from the accounting period ending in that year.\u003c/p\u003e\u003cp\u003eFor example, the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e will be charged on \u003cabbr title=\"Organisations\"\u003eentities\u003c/abbr\u003e that are supervised for \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e at any time during the financial year from 1 April 2022 to 31 March 2023. The payment for this period will be due on 30 September 2023.\u003c/p\u003e\u003cp\u003eIf you do not pay by 30 September \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e will charge interest on the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e and you may have to pay a penalty.\u003c/p\u003e\u003ch3 id=\"bands\"\u003eBands\u003c/h3\u003e\u003cp\u003eThe \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e will be paid as an annual fixed fee. This will be determined by the band your \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e-supervised entity sits, based on your UK revenue in the accounting period ending in the previous financial year.\u003c/p\u003e\u003cp\u003eThere are 4 band sizes:\u003c/p\u003e\u003ctable\u003e\n \u003cthead\u003e\n \u003ctr\u003e\n \u003cth scope=\"col\"\u003e\n\u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e band size\u003c/th\u003e\n \u003cth scope=\"col\" class=\"cell-text-right\"\u003eUK revenue\u003c/th\u003e\n \u003c/tr\u003e\n \u003c/thead\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd\u003eSmall\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003eunder £10.2m\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003eMedium\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003e£10.2 million to £36 million\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003eLarge\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003e£36 million to £1 billion\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003eVery large\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003emore than £1 billion\u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\u003cp\u003eUK revenue is calculated for the relevant accounting period that ends within each financial year. \u003c/p\u003e\u003cp\u003eUK Revenue includes your turnover for that period and any other amounts, not included in turnover, which, in accordance with UK GAAP, are recognised as revenue in your profit and loss account or income statement for the accounting period.\u003c/p\u003e\u003cp\u003eThis is your entire UK revenue in accordance with UK GAAP, it is not simply the turnover of the activity supervised for \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e.\u003c/p\u003e\u003ch3 id=\"levy-amounts\"\u003eLevy amounts\u003c/h3\u003e\u003ctable\u003e\n \u003cthead\u003e\n \u003ctr\u003e\n \u003cth scope=\"col\"\u003e\n\u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e band size\u003c/th\u003e\n \u003cth scope=\"col\" class=\"cell-text-right\"\u003e\n\u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e fee\u003c/th\u003e\n \u003c/tr\u003e\n \u003c/thead\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd\u003eSmall\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003eNo \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e liability — not required to register with \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e\n\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003eMedium\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003e£10,000\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003eLarge\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003e£36,000\u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd\u003eVery large\u003c/td\u003e\n \u003ctd class=\"cell-text-right\"\u003e£250,000\u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\u003ch3 id=\"reduced-or-partial-accounting-periods\"\u003eReduced or partial accounting periods\u003c/h3\u003e\u003cp\u003eThe amount you need to pay may be reduced if you carry out regulated activities for only part of the financial year. This reduction is calculated using a daily apportionment of the time you are supervised for \u003cabbr title=\"Money Laundering Regulations\"\u003eMLR\u003c/abbr\u003e.\u003c/p\u003e\u003cp\u003eIf there are no accounting periods ending within the financial year, the relevant accounting period is taken as the accounting period that ends within 3 months of the end of the financial year. This will only affect new businesses who start during a financial year where their first accounting period ends between April and June.\u003c/p\u003e\u003cp\u003eIf your accounting period is shorter than 12 months, the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e band sizes are adjusted accordingly. This apportionment is calculated using days.\u003c/p\u003e" } }, { "@type": "Question", "name": "Further information and guidance", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#further-information-and-guidance", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#further-information-and-guidance", "text": "\u003cp\u003e\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e has published guidance on the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e on GOV.UK:\u003c/p\u003e\u003cul\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/check-if-you-need-to-register-for-the-economic-crime-levy\" class=\"govuk-link\"\u003eCheck if you need to register for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/register-for-the-economic-crime-levy\" class=\"govuk-link\"\u003eRegister for the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e with \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/submit-a-return-for-the-economic-crime-levy\" class=\"govuk-link\"\u003eSubmit \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e returns to \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/pay-your-economic-crime-levy\" class=\"govuk-link\"\u003ePay the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e to \u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"https://www.gov.uk/guidance/claim-an-economic-crime-levy-refund\" class=\"govuk-link\"\u003eClaim an \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e refund\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\u003cp\u003eThe Financial Conduct Authority (\u003cabbr title=\"Financial Conduct Authority\"\u003eFCA\u003c/abbr\u003e) and Gambling Commission (\u003cabbr title=\"Gambling Commission\"\u003eGC\u003c/abbr\u003e) have published their own guidance on the \u003cabbr title=\"Economic Crime Levy\"\u003eECL\u003c/abbr\u003e. If either the \u003cabbr title=\"Financial Conduct Authority\"\u003eFCA\u003c/abbr\u003e or \u003cabbr title=\"Gambling Commission\"\u003eGC\u003c/abbr\u003e are your collection authority, you should follow their guidance.\u003c/p\u003e" } }, { "@type": "Question", "name": "Annex", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#annex", "acceptedAnswer": { "@type": "Answer", "url": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy/get-ready-for-the-economic-crime-levy#annex", "text": "\u003ch3 id=\"list-of-professional-body-supervisors\"\u003eList of professional body supervisors\u003c/h3\u003e\u003cp\u003e\u003cabbr title=\"HM Revenue and Customs\"\u003eHMRC\u003c/abbr\u003e is responsible for collecting the levy from qualifying \u003cabbr title=\"Organisations\"\u003eentities\u003c/abbr\u003e who are supervised by one of the 22 professional bodies listed below:\u003c/p\u003e\u003cul\u003e\n \u003cli\u003eAssociation of Accounting Technicians (\u003cabbr title=\"Association of Accounting Technicians\"\u003eAAT\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eGeneral Council of the Bar of Northern Ireland\u003c/li\u003e\n \u003cli\u003eAssociation of Chartered Certified Accountants (\u003cabbr title=\"Association of Chartered Certified Accountants\"\u003eACCA\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eInsolvency Practitioners Association (\u003cabbr title=\"Insolvency Practitioners Association\"\u003eIPA\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eAssociation of International Accountants (\u003cabbr title=\"Association of International Accountants\"\u003eAIA\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eInstitute of Certified Bookkeepers\u003c/li\u003e\n \u003cli\u003eAssociation of Taxation Technicians (\u003cabbr title=\"Association of Taxation Technicians\"\u003eATT\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eInstitute of Chartered Accountants in England and Wales (\u003cabbr title=\"Institute of Chartered Accountants in England and Wales\"\u003eICAEW\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eChartered Institute of Legal Executives (\u003cabbr title=\"Chartered Institute of Legal Executives\"\u003eCILEx\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eInstitute of Chartered Accountants in Ireland (\u003cabbr title=\"Institute of Chartered Accountants in Ireland\"\u003eICAI\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eChartered Institute of Management Accountants (\u003cabbr title=\"Chartered Institute of Management Accountants\"\u003eCIMA\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eInstitute of Chartered Accountants of Scotland (\u003cabbr title=\"Institute of Chartered Accountants of Scotland\"\u003eICAS\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eChartered Institute of Taxation (\u003cabbr title=\"Chartered Institute of Taxation\"\u003eCIOT\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eInstitute of Financial Accountants (\u003cabbr title=\"Institute of Financial Accountants\"\u003eIFA\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eCouncil for Licensed Conveyancers (\u003cabbr title=\"Council for Licensed Conveyancers\"\u003eCLC\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eInternational Association of Bookkeepers (\u003cabbr title=\"International Association of Bookkeepers\"\u003eIAB\u003c/abbr\u003e)\u003c/li\u003e\n \u003cli\u003eFaculty of Advocates\u003c/li\u003e\n \u003cli\u003eLaw Society\u003c/li\u003e\n \u003cli\u003eFaculty Office of the Archbishop of Canterbury\u003c/li\u003e\n \u003cli\u003eLaw Society of Northern Ireland\u003c/li\u003e\n \u003cli\u003eGeneral Council of the Bar\u003c/li\u003e\n \u003cli\u003eLaw Society of Scotland\u003c/li\u003e\n\u003c/ul\u003e" } } ] } </script><script type="application/ld+json"> { "@context": "https://web.archive.org/web/20240508204522/http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "https://web.archive.org/web/20240508204522/https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Money", "@id": "https://web.archive.org/web/20240508204522/https://www.gov.uk/money" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Money laundering regulations", "@id": "https://web.archive.org/web/20240508204522/https://www.gov.uk/money/money-laundering-regulations" } }, { "@type": "ListItem", "position": 4, "item": { "name": "Prepare for the Economic Crime Levy", "@id": "https://web.archive.org/web/20240508204522/https://www.gov.uk/government/publications/prepare-for-the-economic-crime-levy" } } ] } </script> </body> </html>

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