HMRC AML Registration for Accountants: Who Must Register and Fees

If your firm provides accounting, bookkeeping or tax services in the UK, you need to be supervised for anti-money laundering (AML) by someone. Many firms are supervised by a professional body such as the Institute of Chartered Accountants in England and Wales or ACCA. Those that are not must register with HM Revenue and Customs (HMRC). This guide explains who counts as an accountancy service provider, who does not need to register, what HMRC charges, and what the annual cycle looks like. It is based on HMRC's guidance on GOV.UK, which was updated for fee changes from 1 December 2025. Rules and fees change, so check GOV.UK before you register or renew. It is general information, not legal advice.

Who must register with HMRC?

HMRC says you may have to register if your business is an accountancy service provider. Under the Money Laundering Regulations, that covers:

• auditors doing statutory audit work;
• accountants providing accountancy services;
• tax advisers and consultants advising clients on their tax affairs;
• payroll agents providing accountancy services or tax advice; and
• customs practitioners and freight forwarders, if they provide accountancy or tax services.

The services that count include recording, reviewing, analysing, calculating and reporting financial information for others. HMRC lists professional bookkeeping, accounts preparation and signing, customer-specific tax advice, help with tax returns or duty claims, and advice on whether tax or duty is owed and how much.

Who does not need to register?

HMRC lists several groups that do not need to register with it:

• insolvency practitioners, who are supervised by their authorising body;
• people giving tax or accountancy advice on a non-commercial basis, such as within their own organisation;
• people providing only generic basic tax information, such as the basic rate of Income Tax;
• providers already supervised for money laundering purposes by a professional body, of which HMRC's page lists 14, including the Financial Conduct Authority, the Law Society and several accountancy and tax institutes; and
• providers whose customers are all supervised accountancy firms or FCA-supervised banks, if they do not deal directly with those customers' own clients, are included in the firm's AML controls, reporting and training, and have a written contract confirming AML compliance.

There is also a concession for virtual assistants who meet every one of HMRC's conditions, including annual turnover under £30,000 and no more than 5% of turnover from accountancy work. To claim it you must send HMRC a declaration showing how you meet each condition, and you must reapply for supervision if any condition stops applying.

The main point is that you only register with HMRC if no professional body already supervises you. If you are a member of a body that supervises its members' firms, your firm belongs under its supervision and not HMRC's. Our guide to AML supervision for accountancy firms in the UK and Ireland explains how the supervisors differ.

What does registration cost?

HMRC's fees page was updated on 22 December 2025 to reflect fee changes from 1 December 2025. The main charges are:

• Application fee: £300, one-off and non-refundable. It is waived for businesses eligible for the small business reduction.
• Premises fee: £400 per premises at registration, and the same £400 per premises for the annual declaration.
• Adding premises: the full fee if added in the first six months of the year and half the fee in the second six months. Fees for removed premises are not refunded.
• Approval process fee: £40 per person tested, non-refundable, for accountancy service providers. It is charged at new applications and annual registration.
• Turnover below £5,000: pay the £300 application fee and £400 premises fee, then receive a £500 refund once the application or annual declaration is accepted.

Fees are paid when you first apply and when you complete your annual declaration. HMRC warns that it may cancel your registration if you do not pay your annual declaration fee on time.

How registration and renewal work

You apply online through HMRC's money laundering registration service and pay the fees at the same time. At the end of each registration period, HMRC sends a notice inviting you to renew by paying the annual fee for all listed premises. If you no longer need registration, you should deregister, and if you do not pay the correct fee, HMRC may terminate your registration and remove you from its register.

HMRC's page does not cover the penalties for trading while unregistered or the fit and proper requirements, so check the relevant HMRC guidance for those before you start trading.

What registration does not do

Registering gets you on the supervision list. It does not replace the work the Regulations require, such as a written firm-wide risk assessment, customer due diligence, staff training and suspicious activity reporting. Our AML guide for accountants walks through the basic concepts if your team is new to them, and our AML and KYC guides hub links to the rest.

A starter checklist

1. Check whether a professional body already supervises your firm. If so, stop here and follow its rules.
2. If not, check that your services fall within HMRC's list and that you do not fit an exemption.
3. Gather your premises details and the people HMRC will need to approve.
4. Apply online and pay the fees.
5. Diarise the annual declaration and fee so that your registration is not cancelled.
6. Book staff onto AML training. See our CPD courses for options.

Frequently asked questions

Do all UK accountants have to register with HMRC?

No. Only those who are not supervised for money laundering by a professional body or another listed supervisor.

How much does it cost to register?

HMRC lists a £300 application fee and £400 per premises, plus £40 per person for the approval process. The annual declaration fee is £400 per premises.

Is there a lower fee for very small businesses?

HMRC says that if your turnover is below £5,000 you pay the £300 application fee and £400 premises fee and then receive a £500 refund once your application or annual declaration is accepted.

What happens if I forget the annual fee?

HMRC may cancel your registration if you do not pay the annual declaration fee on time.

Do insolvency practitioners register with HMRC?

No. HMRC says they are supervised by their authorising body.