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HMRC internal manual

Tobacco Products Manufacturing Machinery Licensing Scheme

Due dilligence

Insufficient due diligence when making decisions on who to trade with increases the risk of illicit tobacco products entering legitimate supply chains. It may also be evidence of intent to take part and profit from fraudulent arrangements or, at least, a reckless attitude towards tax obligations. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)