Anchored to UK statute. Last verified 25 October 2026. View source-of-record.

maduediligencechecklist.com

The UK M&A Due Diligence Checklist

Sector cut

Manufacturing due diligence checklist

Manufacturing diligence focuses on capex cycle, plant condition, supply-chain concentration, inventory NRV, environmental permits and HSE compliance.

Direct answer

UK manufacturing M&A diligence focuses on capex cycle and maintenance backlog, supply-chain single-source exposure, Incoterms risk, inventory NRV and obsolescence provisioning, EPR 2016 environmental permits and HSE compliance history. Phase I ESA is standard; Phase II is commissioned where soil, solvent or hydrocarbon exposure is plausible.

Sector add-on clauses

  • II.15
    Obtain stock listings; test NRV and slow-moving / obsolete provisioning.
    Severity B
  • XI.4
    Obtain environmental permits (EPR 2016) and confirm compliance history.[EPR 2016]
    Severity B
  • XI.6
    Review waste-carrier and waste-management licences.
    Severity B
  • XI.8
    Identify any historic hydrocarbon or solvent storage on site.
    Severity B

These add-ons supplement, not replace, the generic 14-Schedule scope. Begin with the generic checklist and layer these on.

Reviewed by Oliver Wakefield-Smith, Founder, Digital SignetLast verified 21 June 2026

This page is anchored to UK primary legislation and named regulator guidance only. Not legal advice. Confirm position with your appointed adviser before signing.