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HMRC internal manual

Excise Due Diligence Condition guidance

HM Revenue & Customs
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General: likely impacts

The reality is that a large number of genuine businesses, keen to protect themselves from fraud and unwittingly becoming liable to duty and penalties, will already (prior to the introduction of the condition) carry out effective due diligence. Businesses which are VAT registered are also reminded of the due diligence suggestions published in VAT Notice 726 which helps to put them on notice about awareness of fraud in their sector and the type of things they could be doing to protect themselves from this.