Hi Claire,
I would say that due diligence was not necessary on your one-off consultation as you were not entering into a business relationship and I presume that the turnover was relatively small?
You will have to complete AML on the Accountants that you work with but they should know this already.
I would be interested to hear the opinion of others but when I had a query on AML (the form is very black and white) I phoned the ICB for advice. It took them a few days to get back to me but they were very helpful in clarifying my 'grey' area.
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