The CIOT have been working on further guidance and pro forma documents 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.