EDDC01000 | General: contentsFrom HM Revenue & Customs · Excise Due Diligence Condition guidanceDetailsContents5 entriesEDDC01010General: which businesses are captured by the due diligence condition?EDDC01020General: what is due diligence?EDDC1030General: why has HMRC introduced this conditionEDDC01040General: why and when should businesses be carrying out due diligence?EDDC01050General: likely impactsPreviousNext