As a relevant person (see ¶60-871), a tax adviser is obliged to apply ‘due diligence’ measures (see ¶60-885) when he:

(1)establishes a business or professional relationship with a customer which is expected by the relevant person, at the time it begins, to have an element of duration (Money Laundering Regulations 2007 (SI 2007/2157), reg. 2);

(2)carries out an occasional transaction amounting to €15,000 or more, either in a single operation or a number of linked operations;

(3)suspects money laundering or terrorist financing (see ¶60-870);

(4)doubts the veracity or adequacy of previous evidence of identification

(Money Laundering Regulations 2007, reg. 7(1)).

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