It is an offence under sections 330 and 331 of POCA for persons in the regulated sector to fail to report suspicions or grounds for suspicion of money laundering.
	Section 184 creates a defence against the offence of failure to report where the information only came to them as a result of a "status check" or "immigration check" carried out in compliance with the Immigration Act 2014.
Policy background Defence Against Money Laundering (DAML) Money laundering: offences of failing to disclose