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HMRC internal manual

Excise Due Diligence Condition guidance

Compliance visit: risks: identity of the business they are trading with

  • there is a lack of detail about the supplier’s identity e.g. no address details or HMRC approval number or other HMRC approval number
  • the company (where appropriate) does not appear to be as described in Companies House records
  • there is no general visibility of the company they intend trading with
  • the company they intend trading with:


  • has returned only partly completed application or trading forms
  • is trading in high value goods from short term lease accommodation and/or residential addresses


  • a warehousekeeper has been asked to receive goods on behalf of a business which is not approved as a registered owner of goods under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 when they should have been