Updates: Excise Due Diligence Condition guidance
2026
Assurance tools: due diligence behaviours risk evaluation template
This page/template to be removed as revised guidance is available within other learning material
Assurance tools: due diligence table of failures template
This page to be archived as the material is no longer required
EDDC06010, and EDDC06020 have been archived therefore require removal from content list
Excise Due Diligence Condition guidance
Remove EDDC06000 on contents list as its contents have been archived
2021
General: which businesses are captured by the due diligence condition?
Added NI reference
The due diligence condition: a high level view of the condition
Refernce to NI
2020
Compliance testing: human intelligence resource (HUMINT)
Human Intelligence guidance link updated and new link to Hum Int Hub added.
2018
The due diligence condition: a high level view of the condition
Re-draft of this page
The due diligence condition: due diligence checks
Re-drafting of this page
Change of page title and content
2017
General: what is due diligence?
More detail included to expand on what due diligence is.
Change of page title heading for pages EDDCO1030 and EDDC01040
General: why and when should businesses be carrying out due diligence?
Change of page title and content
More detail provided on the likely impacts of due diligence.
The due diligence condition: contents
Addition of page EDDC02021 to contents list
The due diligence condition: HMRC’s expectations of businesses carrying out due diligence
Re-drafting of this page
Change of title for this sub-contents page and associated index pages
Commpliance testing: the 4-stage approach to due dilligence compliance
Change of page title and new page content
Change of contents titles and pages
Risks: financial health of the business they will be trading with
Change of page title and content
Risks: identity of the business they are trading with
Change of page title and content
Risks: terms of contract, payment and credit agreements
Change of page title and content
Change to page title and content
Risks: existence and provenance of goods
Change of page title and content
2016
Compliance visit: risks: contents
Change of title and content
The due diligence condition: contents
Change of page title for EDDC01020
The due diligence condition: condition in Notices 196, 203A, 204A, 204B and 226
Change of page title and content
General: why and when should businesses be carrying out due diligence?
Change of title page and content
General: which businesses are captured by the due diligence condition?
Additional information added to this page