Legal Precedents

1 Introduction Adhering to laws that prevent financial crime is vital for [ insert organisation name ] [ and all its businesses ]. We issue this note to every agent and intermediary to build awareness, safeguard our good name, and mitigate any liability that could arise if financial crime is perpetrated by any of our business partners. This briefing promotes awareness and helps safeguard our reputation overall too effectively. If you are a partner, agent, consultant, or other third party delivering services for, or representing, [ insert organisation name ], you may fall within the definition of an ‘associated person’ under applicable legislation, meaning we can be liable for actions you take for us. It is therefore essential that you: understand and adhere to the same laws and policies that govern us and our employees; spot when financial crime risks emerge and respond...

1 General information Report date: [ Insert date ] Previous report date: [ Insert date ] Name of the individual submitting the report: [ Insert name ] 2 Action points arising from last nominated officer report Action item: [ Action point ] — Responsible party: [ Identify person responsible for this action point (may or may not be the nominated officer) ] — Status: [ Status ] Action item: [ Action point ] — Responsible party: [ Identify person responsible for this action point (may or may not be the nominated officer) ] — Status: [ Status ] Action item: [ Action point ] — Responsible party: [ Identify person responsible for this action point (may or may not be the nominated officer) ] — Status: [ Status ] 3 Executive summary This report addresses the following areas: 3.1...

As an organisation, we uphold robust policies and procedures to deter exploitation and human trafficking, while safeguarding our good reputation and people. These are accessible [ insert details, eg on our intranet ]. This awareness tool highlights common red flags suggesting a person could be a victim of slavery or human trafficking. If you believe someone is being controlled or coerced by another to work or deliver services, please report it. This may involve a colleague, someone within our supply chain, or someone unconnected to our [ firm OR organisation ]. If a colleague shares anything you believe could show they, or another person, are being exploited or mistreated, then please report it at once. There is no single type of victim, and some do not realise they have been exploited or that they deserve help and support......

Crisis management panic sheet This Crisis management panic sheet sets out guidance for the immediate aftermath (first 12 hours) of any crisis not addressed by a different dedicated plan. [ Insert organisation's name ] maintains separate plans and strategy documents for particular incidents, eg [ data security breach, internal investigation, dawn raid and business continuity failure ]. Refer as well to the Crisis management action list, which is attached to our Crisis management plan. 1 Assemble crisis management team Form a crisis management team without delay, appointing an individual to lead it. Even with a pre-drafted line-up, always ensure the final composition fits the specific crisis and is kept as lean as practicable. Alert all members at once, with round-the-clock contact and availability. 2 Conduct a preliminary, high-level assessment Carry out an initial review of the incident and its possible worst-case scenario impact and...

1 Introduction 1.1 This document sits alongside, and forms part of, [ insert organisation’s name ]’s Records management policy. It specifies and outlines the periods for which various categories of business records (as defined within the Records management policy) should be kept to meet operational and legal needs and obligations. [ You need not read the full retention schedule; instead, concentrate on the record categories relevant to your duties. ] 1.2 The schedule’s retention periods reflect operational needs and legal obligations, including our duty under data protection law not to retain personal data for longer than is necessary. When a retention period comes to an end, the data or record should be reviewed and, if no longer required, destroyed. 1.3 If you hold any records not described in this schedule, and it is not apparent from the existing...

Stop press: The Data ( Use and Access) Act 2025 ( Commencement No 6 and Transitional and Saving Provisions) Regulations 2026, SI 2026/82 bring into effect the remaining provisions of the Data ( Use and Access) Act 2025 ( DUAA 2025). Provisions relating to subject access requests, legitimate interests, purpose limitation, automated decision-making, international transfers and enforcement are operative from 5 February 2026, and those dealing with penalty notices and complaints take effect from 19 June 2026. For more information, see Practice Note: Data ( Use and Access) Act 2025—employment implications. This Precedent will be updated shortly to take account of these changes. 1 Introduction 1.1 The Company maintains personal data (or information) concerning job applicants, employees, clients, customers, suppliers, business contacts and other individuals for a variety of business purposes. 1.2 Under Assimilated Regulation ( EU) 2016/679, UK General Data...

Question Identify the principal legislation set out here that introduced the corporate offence of failure to prevent the facilitation of tax evasion: (b) Criminal Finances Act 2017 Which of the following is not among the three core essential elements for the failure to prevent tax evasion facilitation offence?......

1 How to use this test These questions assess your grasp following your attendance at our training on preventing the facilitation of tax evasion. Once complete, please submit the finished test to [ Insert name ]. 2 General Name of person completing test [ Insert name ] Role [ Insert role ] Date [ Insert date ] 3 Multiple choice questions Circle the correct option. Which primary legislation introduced the corporate offence of failing to prevent the facilitation of tax evasion? (a) Finance Act 2016 (b) Criminal Finances Act 2017 (c) Serious Crime Act 2015 (d) Proceeds of Crime Act 2002 ......

The Criminal Finances Act 2017 ( CFA 2017) introduced the new corporate offence of failing to prevent the criminal facilitation of tax evasion, effective in law from 30 September 2017. Simply click to obtain the Power Point presentation. The training resources can be customised where required. As this training pack is produced in Power Point, it therefore cannot be downloaded to Word from this page. Contents What does the law say?......

1 Introduction 1.1 Despite concerted attempts to stamp it out, tax evasion continues to be a significant problem across global commerce. 1.2 Where it happens, it harms societies profoundly, channelling funds and resources away from those in greatest need and stalling economic and social progress. 1.3 As a UK organisation, we are impacted when criminal facilitation of tax evasion occurs anywhere within our business [ es ]. 1.4 We conduct our business [ es ] with integrity, acting honestly and ethically. Everyone must collaborate so that [ it OR they ] remain [ s ] free from any facilitation of tax evasion. 1.5 This policy is central to that commitment and is fully endorsed by the [ insert senior management body, eg Board ]. It explains the actions we must all take to stop the...

1 General information Report date [ Insert date]; last report [ Insert date]; Submitted by [ Insert name and role, e.g. nominated officer]. 2 Action points arising from last report Action point [ Action point] — Person responsible [ Identify person] — Status [ Status]. 3 Executive summary This report covers: business operations; our tax evasion facilitation prevention systems and controls; and key conclusions and recommendations. 4 Summary of business operations [ Outline business activities for the period, note any changes in services/products or client groups, and whether these affected prevention procedures.] 5 Evaluation of tax evasion facilitation prevention procedures [ Organisation name] maintains measures to prevent the facilitation of tax evasion, including: risk assessment; policies and procedures; channels to report concerns; and a staff training and awareness programme. 6 Conclusions [ Are policies and procedures adequate and proportionate, and have they been properly monitored and reviewed? Summarise any system control...

1 General information Review date: [ Insert date ] Person(s) overseeing the review: [ Insert name(s) ] 2 Data Criteria During the previous 12 months: Total internal notifications of suspected facilitation of tax evasion, if any: [ Insert number ] Total confirmed occurrences of facilitation of tax evasion: [ Insert number ] Total cases of confirmed or suspected facilitation of tax evasion reported to HMRC: [ Insert number ] 3 Review and findings Have you carried out a new risk assessment on the facilitation of tax evasion?......

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Introduction The Criminal Finances Act 2017 ( CFA 2017), effective in the UK since 2017, establishes a corporate offence for failing to stop the criminal facilitation of tax evasion. Tax evasion means unlawfully not paying, or paying less than, the taxes due. It commonly occurs through non-declaration or false declaration of liabilities to the appropriate tax authority. Tax evasion is a criminal offence. Responsibility may arise for an individual, for example in respect of income tax or VAT, or for a corporate body, for instance regarding corporation tax. Enclosed, for your review and approval, is a [ n updated ] [ Group ] policy on preventing the facilitation of tax evasion. This policy, which covers all of our businesses, opens with a brief message from [ insert name of relevant individual ] underlining its significance and calling for the personal commitment of every member of staff to put it...

[ Insert organisation name ] is deeply proud of how we run our affairs. Our Code of ethics sets out the principles and rules by which we work. It covers everyone. Please ensure you read the Code, grasp its meaning and rely on it to steer your duties. If you have queries about the Code or how it applies, please contact [ insert contact details ]. [ Insert organisation name ] maintains absolute zero tolerance for the criminal facilitation of tax evasion......

Date: [ insert date ] From: [ Insert name and job title ] Tax evasion remains a significant problem in global trade, despite extensive efforts to curb it. Wherever it occurs, it harms society by diverting funds and resources away from those who rely on them, slowing both economic and social progress. 1 What is tax evasion? Tax evasion is the unlawful non-payment or underpayment of taxes. It commonly happens when a person or entity fails to declare, or deliberately misstates, the taxes due to the relevant tax authority. It is a criminal offence. It can be carried out by an individual, e.g. concerning income tax or VAT, or by a legal entity, e.g. relating to corporation tax. 2 How does this affect us? As a UK organisation, we are affected if such conduct is criminally facilitated anywhere within our business [ es ]......

Date: [ insert date ] Introduction In the UK, the framework addressing money laundering, terrorist financing and proliferation financing is partly set out in the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended. These require updates to our existing anti-money laundering ( AML), counter-terrorist financing ( CTF) and counter-proliferation financing policy, controls and procedures. Money laundering refers to concealing the genuine source and ownership of criminal proceeds so those funds appear legitimate. Terrorist financing means raising or supplying funds, whether from lawful or unlawful sources, to be used to commit a terrorist act. Proliferation financing involves providing funds or financial services for, in whole or in part, the manufacture, acquisition, development, export, transhipment, brokering, transport, transfer, or stockpiling of, or otherwise linked to the possession or use of,...

1 Introduction to this guide 1.1 [ Insert firm name ] must, under the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended, establish systems and controls to deter money laundering, terrorist financing and proliferation financing. 1.2 Our AML, CTF and counter-proliferation financing policy sets out the procedures adopted to meet these duties. This includes a requirement to carry out client due diligence ( CDD), that is to: 1.2.1 verify the client’s identity and confirm it is accurate; 1.2.2 determine the beneficial owner where the client is not that person; and 1.2.3 gather information on the purpose and intended nature of the business relationship. 1.3 This guidance focuses on the second element, namely identifying the beneficial owner. 2 What/who is a beneficial owner? 2.1 A beneficial owner is the natural person or...

1 Introduction to the policy 1.1 [ Firm name ] must implement appropriate systems and controls to combat money laundering, terrorist financing and proliferation financing under the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017), SI 2017/692, as amended. 1.2 For further detail on MLR 2017, see section 10. 2 Scope and application 2.1 This policy sets out the procedures we have developed to comply with MLR 2017, as amended. 2.2 This policy applies to all [ our offices, ] employees, officers, consultants, contractors and to other workers, including agency workers, casual workers [ , volunteers ] [ , interns ] and home workers. 2.3 All staff must be familiar with this policy and comply with its terms. 2.4 This policy does not form part of any...

1 Nominated officer details Firm name [ Insert name ] Nominated officer’s name [ Insert name ] Reports to [ Insert name ] Full time/part time ☐ Full time ☐ Part time Any additional positions within the firm [ Insert details ] Date appointed by the firm [ Insert date ] 2 Role summary 2.1 Serve as the nominated officer designated under the Money Laundering, Terrorist Financing and Transfer of Funds ( Information on the Payer) Regulations 2017 ( MLR 2017) for [ name of firm ]. 2.2 Receive and assess internal suspicious activity reports ( SARs) to decide whether they amount to knowledge or suspicion (including reasonable grounds) that a person is engaged in money laundering, terrorist financing, or proliferation financing. 2.3 Determine if activity should be reported to the National Crime Agency ( NCA), submit external SARs where required, and act as the principal point of contact with the NCA......