** Following the issue of the updated AMLGAS on 10th September 2020 the CIOT will be working on updating pro forma documents and will update members when they are ready**
In the meantime the current versions of the documents are available as follows:
These are required by all firms under MLR 2017 regardless of size. The documents will be most suitable for sole practitioner or small two partner/two director firms.
These documents are requested when the CIOT undertake AML supervision visits and may also be requested where random checks are undertaken to make sure that information provided by members on their registration forms is correct. Failure to comply with requests for these documents or if we find that you have given incorrect information on the form will result in a referral to the Taxation Disciplinary Board.