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Excise Due Diligence Condition guidance
Publication Date:
2020
Publisher:
Bloomsbury Professional
Copyright:
2020 Crown
Excise Due Diligence Condition guidance
Excise Due Diligence Condition guidance
Last update
: 30th September 2020
GO
Contents
Contents
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Open Section
EDDC01000: General
EDDC01010: Which businesses are captured by the due diligence condition?
EDDC01020: What is due diligence?
EDDC1030: Why has HMRC introduced this condition
EDDC01040: Why and when should businesses be carrying out due diligence??
EDDC01050: Likely impacts
EDDC02000: The due diligence condition
Open Section
EDDC03000: Compliance testing
EDDC03010: The 4-stage approach to due diligence compliance
EDDC03020: Stage 1, Know your business (KYB)
EDDC03030: Stage 2, establish the due dilligence process
EDDC03040: Stage 2 continued, third party agents
EDDC03050: Stage 3, identify and test the risks
EDDC3060: Stage 3 continued, establishing governance and decision making
EDDC3070: Stage4, evaluate and take action to resolve issues
EDDC03080: Contrived records
EDDC03090: VAT implications
EDDC03101: Human intelligence resource (HUMINT)
Open Section
EDDC04000: Risks
EDDC04010: General
EDDC04020: Financial health of the business they will be trading with
EDDC04030: Identity of the business they are trading with
EDDC04040: Terms of contract, payment and credit agreements
EDDC04050: Transport
EDDC04060: Existence and provenance of goods
EDDCO4070: the deal
Open Section
EDDC05000: Sanctions
EDDC05010: When should sanctions be applied
EDDC05020: Minor breaches
EDDC05030: More serious breaches
EDDC05040: Adding further conditions, restrictions
EDDC05050: Revocation
EDDC05060: Knowingly entering high-risk transactions
EDDC05070: Burden of proof
Open Section
EDDC06000: Assurance tools
EDDC06010: Due diligence behaviours risk evaluation template
EDDC06020: Due diligence table of failures template
EDDC06030: Notice of revocation of General Storage and Distribution Warehouse
EDDC06040: Minded to revoke a WOWGR approval
EDDC06050: Trade facility warehouse revocation letter
[3.239.33.139]
3.239.33.139
