HMRC updated its anti-money laundering supervision fees on 1 December 2025, introducing a new application fee and raising the annual premises charge. Businesses subject to the Money Laundering Regulations 2017 now face a different cost structure than in previous years, with a small business reduction available for those with very low turnover. This guide explains the current rates, who must pay, and how to complete registration and payment.
What are the current HMRC AML supervision fees?
£300 (one-off)
£400 per premises
£500 refund (turnover < £5,000)
1 December 2025
- The annual premises fee increased from £300 to £400 per premises from December 2025, as confirmed in HMRC’s fee response document.
- A new application fee of £300 was reintroduced after having been previously abolished; the government settled on this figure after consulting on a higher proposed amount.
- A fit and proper test fee of £500 per person applies to money service businesses and trust or company service providers.
- An approvals process fee of £40 per person applies to accountancy service providers, estate agency businesses, art market participants, high value dealers, and letting agency businesses.
- Businesses with annual turnover below £5,000 can claim the small business reduction, which refunds £500 after the application or annual declaration is accepted.
- Fees must be paid at initial application and again when completing the annual declaration each year.
- The online service calculates the total due and generates a 12-digit payment reference beginning with X; using the wrong reference can delay payment matching.
| Fee Type | Amount | Effective Date | Notes |
|---|---|---|---|
| Application fee | £300 | 1 December 2025 | One-off when first registering or reapplying after cancellation |
| Annual premises fee | £400 per premises | 1 December 2025 | Previously £300; paid annually |
| Fit and proper test fee | £500 per person | 1 December 2025 | For money service businesses and TCSPs |
| Approvals process fee | £40 per person | 1 December 2025 | For accountants, estate agents, art dealers, high value dealers, letting agents |
| Small business reduction | £500 refund | Current | For businesses with turnover under £5,000; refund processed after acceptance |
| Penalty for non-payment | Varies | N/A | HMRC may cancel registration and take legal action |
Who needs to pay HMRC AML supervision fees?
Which businesses must register with HMRC for AML supervision?
Businesses that fall under the Money Laundering Regulations 2017 and are supervised by HMRC include estate agency businesses, accountancy service providers, letting agency businesses, high value dealers, art market participants, money service businesses, and trust or company service providers. Each of these categories must pay the applicable supervision fees.
Do estate agents pay the same fees as other businesses?
Estate agency businesses pay the standard application fee of £300 and the annual premises fee of £400. They also fall under the approvals process fee category, meaning a £40 per person fee applies for certain approvals. The fit and proper test fee of £500 per person does not apply to estate agents; it is reserved for money service businesses and trust or company service providers.
Can a business opt out of HMRC AML supervision?
Opting out of AML supervision is possible only if the business no longer carries out activities covered by the Money Laundering Regulations. There is limited official detail on the opt-out process, and HMRC advises businesses to contact them directly if they believe they no longer need supervision. The small business reduction reduces costs but does not remove the obligation to register.
Money service businesses and trust or company service providers pay an additional fit and proper test fee of £500 per person. Accountants, estate agents, art dealers, high value dealers, and letting agents pay a £40 approvals process fee per person instead. The annual premises fee of £400 applies to all supervised businesses.
How do I register and pay for HMRC AML supervision?
How do I register for anti-money laundering supervision with HMRC?
Registration is done online through the HMRC AML supervision application service. You complete the application, submit your details, and receive a 12-digit payment reference beginning with X. The system calculates the amount due based on your business type and premises count. You then pay the relevant fees using that reference.
What is the HMRC AML supervision login?
The HMRC AML supervision login is accessed through the government’s online tax service. Once registered, you use the same login to complete your annual declaration, update business details, and check payment status. HMRC warns that using an incorrect payment reference can delay matching the payment and may leave the fee marked unpaid.
How do I pay my annual supervision fee?
The annual fee of £400 per premises is paid when you complete the annual declaration each year. The online portal calculates the amount based on your registered premises. You must pay using the payment reference generated at that time. Missing the annual declaration or failing to pay on time can lead to cancellation of your registration.
HMRC states that using the wrong payment reference can delay matching your payment to your account. Always use the 12-digit reference beginning with X that is generated after you submit your application or annual declaration. If your payment is not matched, your fee may show as unpaid.
What should I do if I have questions or need help?
What is the HMRC AML contact number?
HMRC operates an anti-money laundering helpline. The number is 0300 200 3700, with option 3 for AML supervision queries. Webchat is also available through the GOV.UK website. These contact points can help with registration issues, payment problems, and questions about fee obligations.
Where can I find official guidance?
The authoritative source is HMRC’s Money Laundering Regulations registration fees page, which shows the operative 2025/26 fee structure. HMRC also published a discussion document on fee proposals and a response document explaining the final rates. Third-party guides from sources such as Veyco, Finexer, Credas, and Figsflow largely match the official structure but should be cross-checked against HMRC’s own site, as some earlier articles still reference pre-December 2025 amounts.
When were the current AML supervision fees introduced?
- December 2017: The premises fee was raised from £115 to £130 per premises.
- Pre-2025: No application fee was charged for AML supervision registration; the fee structure had remained largely stable since 2017.
- 12 November 2025: HMRC published a discussion document proposing the reintroduction of an application fee, initially suggesting a higher rate than ultimately adopted.
- 1 December 2025: The new fee structure took effect: annual premises fee increased to £400, application fee set at £300, fit and proper test fee at £500, and approvals process fee at £40. The small business reduction was also confirmed.
What is certain and what remains unclear about HMRC AML fees?
| Established information | Information that remains unclear |
|---|---|
| Application fee is £300 as of 1 December 2025, confirmed in official documents. | The exact implementation timeline between the November discussion document and the December effective date may cause confusion about when the fee applies to new applicants. |
| Annual premises fee is £400, increased from £300 after consultation. | Whether the annual fee will be revised further in upcoming reviews is not specified. |
| Small business reduction of £500 refund is available for businesses with turnover under £5,000. | Detailed criteria for opting out of AML supervision remain limited in official publications. |
| Fit and proper test fee is £500 per person for MSBs and TCSPs. | Future penalty levels or enforcement changes beyond 2025 have not been announced. |
Why did HMRC change its AML supervision fee structure?
HMRC is one of several UK anti-money laundering supervisors. The 2025 changes stem from a consultation process aimed at better covering supervisory costs. The government chose a lower application fee of £300 and a fit-and-proper test fee of £500 after considering responses from businesses and industry bodies. The small business reduction is designed to lower the compliance burden for very small businesses, refunding £500 after a valid application or annual declaration is accepted. Other supervisors such as the FCA and the Gambling Commission operate their own fee structures, which differ from HMRC’s.
What do the official sources say about the fee changes?
“You must pay fees to HMRC when you register for anti-money laundering supervision. These are: an application fee; a registration fee for each premises…”
“HMRC intends to reintroduce the application fee, setting the fee at £400.”
GOV.UK – HMRC’s anti-money laundering supervision fees (Discussion Document)
The final application fee settled at £300 rather than the £400 initially proposed, as confirmed in the response document published alongside the discussion paper. The premises fee increased from £300 to £400, while the fit and proper test fee and approvals process fee were introduced at £500 and £40 respectively.
What should businesses do now with the updated fee structure?
Businesses subject to HMRC AML supervision should budget for the new fees: a one-off £300 application fee when registering, plus £400 per premises annually. Those with annual turnover below £5,000 should apply for the small business reduction to receive a £500 refund. Staying registered and paying on time is essential, as missing the annual declaration can lead to cancellation, requiring a new application and payment of fees again. Readers may also find the Rachel Reeves BIK Tax Changes – Company Car and VED Guide and the Carers Allowance 2024/25 – Full Guide to Rates and Eligibility useful for understanding related financial compliance topics.
Frequently asked questions about HMRC AML supervision fees
What is the AAT AML supervision fee?
AAT (Association of Accounting Technicians) operates its own AML supervision fee for its members. This guide covers HMRC fees; AAT fees are separate and charged directly by AAT.
What are the penalties for not paying HMRC AML fees?
Failure to pay supervision fees can result in fines, increased penalties, or revocation of your supervisory registration. HMRC may take legal action for non-compliance with the Money Laundering Regulations.
How do I contact HMRC about AML supervision?
Call HMRC’s AML helpline on 0300 200 3700 (option 3) or use webchat through GOV.UK. These contacts can help with registration, payment, and general queries.
Is the application fee refundable if my registration is rejected?
HMRC guidance does not indicate that the £300 application fee is refundable. The fee covers processing of the application regardless of the outcome.
Do I pay the premises fee for each office location?
Yes. The £400 annual premises fee applies to each premises listed on your registration. If you operate from multiple locations, you pay per premises.
How long does it take to get the small business reduction refund?
HMRC processes the £500 refund after accepting the valid application or annual declaration. The exact timeframe is not specified in official guidance, but businesses should allow several weeks.
Can I register for AML supervision offline?
No. Registration must be completed online through the HMRC AML supervision application service. There is no paper-based registration option.
What happens if I miss the annual declaration deadline?
HMRC can cancel your registration if you miss the deadline. To resume supervised status, you must submit a new application and pay the relevant fees again.
Do letting agents need to pay the fit and proper test fee?
No. Letting agents pay the £40 approvals process fee per person, not the £500 fit and proper test fee. The higher fee applies only to money service businesses and trust or company service providers.
Are the fees the same for renewal applications?
Renewal is handled through the annual declaration, which triggers the £400 per premises fee. The £300 application fee is charged only on initial registration or when reapplying after cancellation or withdrawal.
Sophie Larkin is Music News Editor at PlaylisterUK.co.uk, covering artist announcements, releases, charts, labels, streaming platforms and the UK music industry.