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HMRC Due Diligence Condition and Guidance


HMRC has announced that from 1 November 2014 it will be a condition of excise registration / approval to undertake reasonable and effective due diligence when entering trading relationships in the alcohol supply-chain. HMRC will make available guidance on how it expects businesses to comply with this condition, including lists of example risk indicators and due diligence checks.


BBPA have worked with HMRC to ensure that the guidance is clear, reflects the commercial realities facing businesses and is not unduly onerous. BBPA have also worked with BBPA to produce due-diligence guidance specific to the brewing industry.


Resources

» HMRC Due Diligence Guidance
» HMRC Due Diligence Letter