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HMRC internal manual

Excise Due Diligence Condition guidance

Updates: Excise Due Diligence Condition guidance

2016

published amendments

General: which businesses are captured by the due diligence condition?
Additional information added to this page

published amendments

The due diligence condition: contents
Change of page title for EDDC01020

2017

published amendments

Risks: contents
Change of contents titles and pages
Compliance testing: contents
Change of title for this sub-contents page and associated index pages
The due diligence condition: contents
Addition of page EDDC02021 to contents list
General: contents
Change of page title heading for pages EDDCO1030 and EDDC01040
Risks: existence and provenance of goods
Change of page title and content
Risks: transport
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
Risks: general
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
The due diligence condition: due diligence checks
Re-drafting of this page
The due diligence condition: a high level view of the condition
Re-draft of this page
General: likely impacts
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
General: which businesses are captured by the due diligence condition?
test amendment

published amendments

Risks: contents
Change of page title from 'Sanctions: contents' to 'Risks: contents'
Assurance tools: minded to revoke a WOWGR approval
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Assurance tools: due diligence behaviours risk evaluation template
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redaction - republish
redaction - republish
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Assurance tools: trade facility warehouse revocation letter
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Assurance tools: due diligence table of failures template
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Assurance tools: Notice of revocation of General Storage and Distribution Warehouse
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Sanction: minor breaches
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Sanctions: when should sanctions be applies
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Sanctions: more serious breaches
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Sanctions: adding further conditions, restrictions
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Sanctions: revocation
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Sanctions:knowingly entering high-risk transactions
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Sanctions: burden of proof
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Assurance tools: contents
republish - redaction
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Compliance testing: human intelligence resource (HUMINT)
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Compliance testing: VAT implications
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Compliance testing: contrived records
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Compliance testing: stage4, evaluate and take action to resolve issues
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Compliance testing: stage 2 continued, third party agents
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Compliance testing: stage 3 continued, establishing governance and decision making
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Compliance testing: stage 3, identify and test the risks
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Compliance testing: Stage 1, know your business (KYB)
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Compliance testing: stage 2, establish the due diligence process
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Republish for redaction
Republish - redaction reset
Commpliance testing: the 4-stage approach to due dilligence compliance
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Unpublish - Redaction
Redaction minor change
Correcting redaction

published amendments

General: what is due diligence?
More detail included to expand on what due diligence is.
Risks: contents
Page EDDC04070 did not link with this sub-contents page when published on 06/04/17

published amendments

Compliance testing: contents
Sub- contents page links EDDC03020 and EDDC03030 realigned as originally published out of order