The Economic Crime Levy is a fixed fee paid by medium and large-sized entities that are subject to Money Laundering Regulations. This will include accountants, auditors and tax advisors. Registration, filing and payment are due by 30 September.

At a glance

The Economic Crime (Anti-Money Laundering) Levy was introduced by s53 FA 2022.
The ECL will be collected by 1 of 3 collection authorities:

  • the Financial Conduct Authority (FCA)
  • the Gambling Commission (GC)
  • HMRC

You must register, if your UK revenue is £10.2 million or more in a financial year and either:

    • Your business is already regulated by HMRC, the FCA or GC for anti-money laundering purposes or
    • Your business is regulated by a professional body for anti-money laundering purposes
  • When you have register you will receive an Economic Crime Levy registration number.
  • The levy annual return and your payment are due by 30 September each year.
  • The levy applies to individuals, partnerships as well as companies.
  • The amount payable will be determined by reference to their size based on their UK revenue from periods of account ending in the prior financial year, adjusted for short periods.
 Size UK Revenue Levy
Small Under £10.2m nil
Medium £10.2m to £36m £10,000
Large £36m to £1bn £36,000
Very large Over £1bn £250,000


  • The first payments will be due on 30 September 2023 with reference to accounting periods ending in the financial year to 31 March 2023.

Registration & filing

Business must register in order to be able to submit a return.

  • ECL registration via HMRC's online service is now possible. 
    • Taxpayers will be issued with an access code to enable them to complete the registration process.
  • Online filing of the return is now available using the Government Gateway user ID used for registering the business.