Updates: Excise Due Diligence Condition guidance
2021
The due diligence condition: a high level view of the condition
Refernce to NI
General: which businesses are captured by the due diligence condition?
Added NI reference
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 contents titles and pages
Change of title for this sub-contents page and associated index pages
The due diligence condition: contents
Addition of page EDDC02021 to contents list
Change of page title heading for pages EDDCO1030 and EDDC01040
Risks: existence and provenance of goods
Change of page title and content
Change to page title and content
Risks: terms of contract, payment and credit agreements
Change of page title and content
Risks: identity of the business they are trading with
Change of page title and content
Risks: financial health of the business they will be trading with
Change of page title and content
Commpliance testing: the 4-stage approach to due dilligence compliance
Change of page title and new page content
The due diligence condition: HMRC’s expectations of businesses carrying out due diligence
Re-drafting of this page
More detail provided on the likely impacts of due diligence.
General: why and when should businesses be carrying out due diligence?
Change of page title and content
2016
The due diligence condition: contents
Change of page title for EDDC01020
General: which businesses are captured by the due diligence condition?
Additional information added to this page