Prospective clients are often introduced to tax advisers by other professionals who themselves are ‘relevant persons’ (see ¶60-881) for the purposes of the Money Laundering Regulations. In certain circumstances, the adviser may rely on the due diligence measures carried out by the other professional provided that other professional consents to that reliance and falls with specified categories. However, the adviser remains liable for any failure to apply such measures (Money Laundering Regulations 2007 (SI 2007/2157), reg. 17(1)). The categories of persons on whom reliance may be placed are:

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