Unusual Incoming Transactions & Self-Funding Pattern:
A Combined KYC + Transaction Monitoring Investigation
1. Case Overview
A personal banking customer behavior invoked an alert:
Incoming payments from multiple unrelated counterparties
Periodic incoming transfers from the customer’s own business entity
No descriptions of purpose
No visible tax trail
Counterparties all sent similar amounts of money
The objective was to determine whether these patterns pose a possible risk:
Fraud
Tax evasion
Hidden business activity (possibly illegal)
Legitimate activity
2. Triggers & Red Flags
Trigger A: Self-funding pattern
Customer received funds from a business account in which they hold 50% ownership + mandates
Transfers lacked a proper explanation
No declared salary or dividends
No taxes registered in external data
Figure A. Transactions from the customer’s business.
Trigger B: Incoming transactions from unrelated third parties
Multiple counterparties
No prior relationship visible (not related to each other or the customer)
Similar transfer amounts, similar time of the transfers - month-by-month payments
The transaction narrative is inconsistent or vague (different accounts, different descriptions)
KYC information did not show these as business partners (no mandates, not shareholders)
Figure B. Transactions from various unrelated counterparties.
3. Investigation Steps Taken
A. KYC Information Update:
Verified the customer’s identity - verified customer’s ID is up to date (Figure C)
Revalidated business ownership structure - customer owns half of the business (Figure D)
Confirmed business type = private trade / property management (customer is a private trader, but the business is not related to business as it is a Limited liability partnership) (Figure E)
Reviewed corporate registry & mandates
Checked if the customer receives official salary/dividends from other counterparties
Tax data was not available, the customer has not provided any documents previously
Figure C. Customer’s verified ID*.
(*Taken from open source, not actual client)
Figure D. Customer’s business money flow and organization scheme.
Figure E. Customer’s business information in the official registry portal.
B. Transaction Monitoring Analysis
Identified pattern: successive payments, equal amounts, monthly recurrence
Mapped counterparties → checked OSINT & registries
Noted counterparties’ addresses located in the same city
Matched addresses with the building owned by the customer’s business
C. Pattern Recognition
Payments do not overlap → resembles tenants paying monthly rent
Payment amounts are identical → consistent with rental agreements
Counterparties → linked to the same building
No suspicious counterparties, transfers to/from high-risk countries, or AML flags
No structuring or layering patterns
Clear economic logic
4. Findings
Finding 1: Personal → Business transfers
Customer transferring funds from their own business account
Likely explanation:
Withdrawals of the owner’s profit
Informal salary
Cashflow smoothing
Dividend related to owned shares
Risk:
Potential tax non-compliance
But not necessarily AML suspicious
Requires customer explanation + documentation → customer contact
Finding 2: Third-party incoming payments = RENT
Evidence supports:
The customer’s business owns a rental property
Counterparties are tenants
Transaction pattern matches rent cycles
No signs of shell companies or unknown sources
Conclusion:
The Source of Funds comes from legitimate income activity related to the rental business. No suspicious or unusual activity. Risk is acceptable.
5. Risk Rating
Overall AML risk: LOW
Justification:
Transparent economic purpose
No indication of ML typologies
No hidden beneficial owners
No high-risk jurisdictions involved
No layering / structuring / rapid movement of funds
No unusual transaction types
6. Final Decision / SAR Consideration
SAR report is not required
Justification was documented
Customer contact initiated for explanation about transfers from the business account, and also the customer was asked to clarify whether tax payments were being made.
Continued monitoring in the future.
7. Summary:
KYC refresh & entity structure review
Pattern recognition in transaction monitoring
OSINT investigation
Linking counterparties through address-matching
Understanding of rental property payment behaviours
Distinguishing tax issues vs AML issues
Clear justification writing
Risk-based decision making