The aim of the ECS handbook is to give you clear and comprehensive guidance on how to undertake your role within ECS. It will help you understand the legislation, how our policies work and how they should be applied. It will also explain how to apply the sanctions framework and the powers available for you to use under the MLR2017. Additionally, it may be used by external customers to understand how sanctions are applied.

Check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.

Check this list of approved payers for non-UK resident entertainers and find out if you need to deduct withholding tax.

The framework sets out HMRC’s evaluation approach and how it fits with wider government best practice.

Find a list of offshore funds that have applied for and been approved as reporting funds.