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Statutory Instruments

2025 No. 1146

ECONOMIC CRIME (ANTI-MONEY LAUNDERING) LEVY

The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2025

Made

30th October 2025

Laid before the House of Commons

4th November 2025

Coming into force

25th November 2025

The Commissioners of His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 58(2), (3)(l), (6) and (7) and 64(1) and (3) of the Finance Act 2022(1).

Before making these Regulations, the HMRC Commissioners have consulted the Treasury and each of the other appropriate collection authorities(2) in accordance with section 64(5) of the Finance Act 2022.

Citation and commencement

1. These Regulations may be cited as the Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2025 and come into force on 25th November 2025.

Amendment of the Economic Crime (Anti-Money Laundering) Levy Regulations 2022

2.—(1) The Economic Crime (Anti-Money Laundering) Levy Regulations 2022(3) are amended as follows.

(2) In regulation 18 (Repayment of overpaid levy), after paragraph (3) insert—

(4) In relation to amounts treated as if the HMRC Commissioners were the appropriate collection authority under regulation 25, the HMRC Commissioners are the appropriate collection authority for the purposes of paragraph (1)..

Penny Ciniewicz

Jonathan Athow

Two Commissioners of His Majesty's Revenue and Customs

30th October 2025

(2)

The other appropriate collection authorities are the Financial Conduct Authority and the Gambling Commission; see section 53(3) of the Finance Act 2022.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2025 (2025/1146)
Version from: original only

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