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HMRC internal manual

Excise Due Diligence Condition guidance

Compliance visit: risks: financial health of the company

  • the business they intend trading with has no or poor credit ratings but is still able to finance substantial deals
  • the business they intend trading with:


  • has high levels of debt
  • will be buying high value goods on extended credit
  • is a new company with little or no trading history
  • has little or no fixed assets