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Official guidance
Excise Due Diligence Condition guidance
  • EDDC00500 · Data protection
  • EDDC01000 · General
  • EDDC02000 · The due diligence condition
  • EDDC03000 · Compliance testing
  • EDDC04000 · Risks
  • EDDC05000 · Sanctions
  • EDDC01030 · General: why and when should businesses be carrying out due diligence?
  • EDDC02020 · The due diligence condition: condition in Notices 196, 203A, 204A, 204B and 226
  • EDDC03100 · Compliance visit: risks
  • EDDC03200 · Compliance visit: contrived records
  • EDDC03210 · Compliance visit: VAT implications
  • EDDC03220 · Compliance visit: Human Intelligence source (HumInt)
  • EDDC06000 · Assurance tools
  • EDDC06030 · Assurance tools: Notice of revocation of General Storage and Distribution Warehouse
  • EDDC06040 · Assurance tools: minded to revoke a WOWGR approval
  • EDDC06050 · Assurance tools: trade facility warehouse revocation letter
  1. Excise Due Diligence Condition guidance
  2. EDDC02001

EDDC02001 | EDDC02001

From HM Revenue & Customs · Excise Due Diligence Condition guidance

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  1. EDDC02021The due diligence condition: establishing reasonable and proportionate
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