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Money laundering

The ICAEW Library & Information Service provides a range of anti-money laundering information, services and resources which can be accessed through the links on this page.

What's on this page?

  • Special topics
  • Online articles
  • Regulations
  • Guidance
  • Further resources

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Featured guide

Money laundering (for the smaller practitioner)
DTE Tax Guide (June 2014, 80 pages)
A practical summary of the money laundering provisions as they affect the small accountancy practitioner.

To borrow this book please contact the Library.

Featured ebook

Anti-money laundering
Introduction to the UK's anti-money laundering regime for businesses and employees.

You will need to be logged-in to the website to access this ebook.

Special topics

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

How to... avoid money laundering scams

Money laundering is a growing problem - experts tell Director magazine how businesses can avoid getting caught out by four common scams.

New tax information exchange agreements

A look at tax information exchange agreements (TIEA) signed by Argentine tax authorities with Andorra, Bahamas, Monaco, San Marino, and Costa Rica.

Setting the record straight

The Money Laundering Regulations 2007 came into force on 15 December 2007, principally updating requirements around 'know your client' (now called 'customer due diligence') processes.

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Regulations

The Money Laundering, Terrorist Financing and Transfer of Funds Regulations 2017 (SI 2017 No. 692)
The new regulations came into force on 26 June 2017.

Money Laundering Regulations 2007 (SI 2007 No. 2157)
Took effect from the 15th December 2007 and replaced the Money Laundering Regulations 2003. The explanatory memorandum to the regulations has also been made available online.

Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (SI 2007 No. 3398) (12 pages, PDF)
The regulations were laid before Parliament on 5th December 2007 and came into effect on 26th December 2007. An explanatory memorandum has been published which explains how these regulations update the Acts, completing the implementation of the third money laundering directive.

Registration guide for accountancy service providers
Notice MLR9d is 'relevant guidance’ approved by the Treasury for the purposes of the Money Laundering Regulations 2007. It explains how and if you need to register with HMRC and what fees are applicable.

For further information see our page on UK legislation and regulations.

Guidance

ICAEW

Money Laundering Regulations 2017
Overview of the new regulations from ICAEW.

Money Laundering: Supplementary guidance for the tax practitioner (TAXGUIDE 4/09)
Published by the ICAEW Tax Faculty on 25 June 2009 following Treasury approval. Intended as an appendix to the CCAB anti-money laundering guidance.

4AMLD: Fourth EU Anti-Money Laundering Directive
Webinar hosted by ICAEW's Integrity and Law Manager covering key issues and changes in the regulations.

Consultative Committee of Accountancy Bodies (CCAB)

Draft AML guidance for the accountancy sector
Revised guidance published in draft form in August 2017.

Accountants and Counter-Terrorist Financing
Brief introduction to terrorist financing and AML countermeasures. Published June 2015.

Staying safe within the money laundering regulations
Summarises best practices for accountants trying to fulfil their obligations under the AML regime. Published June 2015.

Anti-Money Laundering Guidance for the Accountancy Sector
Provides an interpretation of the Money Laundering Regulations 2007 and the relevant primary legislation. Also offers practical guidance for matters not prescribed in law. Published August 2008

For further sources of guidance, see our page on UK guidance issuing bodies.

Articles and Books in the Library collection

Selected book

Money laundering officer's practical handbook
Annual publication from Money Laundering Resource. Includes forms, checklists and step-by-step guides to compliance.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Money Laundering Bulletin

The Library subscribes to the Money Laundering Bulletin published by Informa. We hold a complete run from December 2005 onwards.

View a list of articles from this journal.

See also

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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