Jump to Content
Jump to Main Navigation
More
Subscribe
How to use this site
BPRO
Menu
Home
All Content
Cases
Commentary
Legislation
Precedents
News
My Content
(0)
Recently viewed
(0)
Save Entry
My Searches
(0)
Recently viewed
(0)
Save Search
Print
Save
Cite
Print
Save
Cite
Email
Show Less
Restricted access
Excise Due Diligence Condition guidance
Publisher:
Copyright:
2018 Crown
Excise Due Diligence Condition guidance
Excise Due Diligence Condition guidance
GO
Contents
Contents
Expand All
Collapse All
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: Risks
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
[34.200.236.68]
34.200.236.68
