Scottish Money Laundering Unit

The Scottish Money Laundering Unit (SMLU) was formed as an integral part of the Agency in September 2001. It is a multi-agency unit, comprising representatives of the SCDEA, HM Revenue and Customs (HMRC) and the Department of Work and Pensions (DWP).

Its principle remit is to conduct money laundering investigations and to actively target the assets of criminals and criminal organisations who engage in serious and organised crime in Scotland and, where appropriate, make these assets available to the courts for potential confiscation.

The SMLU is also the single point of contact for the Scottish Police Service in the administration of suspicious activity reports (SARs) disclosed to the Serious Organised Crime Agency (SOCA) by financial institutions, accountants, lawyers and other members of the regulated sector.

The Unit carries out an initial evaluation of all SARs, identifies intelligence links and highlights appropriate SARs to the relevent Scottish police force for investigation. This enhances the processes involved in the exchange of information between the Unit, SOCA, Scottish police forces and partner agencies. It also assists in providing meaningful feedback to the disclosing institution.