Title page
Contents
Foreword 5
Chapter 1. Introduction 7
Chapter 2. Supervisory activities 15
Chapter 3. Promoting and ensuring compliance 43
Annex A. List of supervisors 58
Annex B. Definitions of sanctions and penalties 60
Table 2.A. Breakdown of HMRC's supervised population 25
Table 2.B. FCA's supervisory activity, 2020-23 29
Table 2.C. Gambling Commission's supervisory activity, 2020-23 30
Table 2.D. HMRC's supervisory activity, 2020-23 31
Table 2.E. Accountancy PBSs' supervisory activity, 2020-23 36
Table 2.F. Legal PBSs' supervisory activity, 2020-23 39
Table 3.A. Enforcement action by all supervisors, 2020-2023 46
Table 3.B. Enforcement action by the Financial Conduct Authority, 2020-23 47
Table 3.C. Enforcement action by the Gambling Commission, 2020-23 49
Table 3.D. Enforcement action by HMRC, 2020-23 51
Table 3.E. Enforcement action by accountancy PBSs, 2020-23 53
Table 3.F. Enforcement action by legal PBSs, 2020-23 55