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Contents

Official guidance

Excise Competent Official Guidance

EXCO100 · Introduction

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EXCO120 · Summary of what a Competent Official can do when cooperating or exchanging information under the Excise Administrative Cooperation Regulation (2073/2004)
EXCO140 · What is the scope of this guidance?
EXCO160 · Are there separate arrangements for cooperation and the exchange of information for VAT and Direct Taxes?
EXCO180 · What is a Competent Official?
EXCO200 · What is the purpose of my Competent Official status?
EXCO220 · I have requested Competent Official status how will I know if I have been approved?
EXCO240 · What does Competent Official status allow me to do?
EXCO260 · What does Competent Official status not allow me to do?
EXCO280 · How does Competent Official status complement other systems for cooperating or exchanging excise information under Administrative Cooperation?
EXCO300 · I want to exchange information which is sensitive in nature should this be sent by CCN?
EXCO320 · What should I do if I need to widen my Competent Official authority?
EXCO340 · If I receive a request for information from another Member State do I need to respond within a certain period?
EXCO360 · How should I record and report exchanges of excise information to the CLO (Excise)?
EXCO380 · How can I obtain further information?

Introduction: contents
Introduction: What is the scope of this guidance?

EXCO140 | Introduction: What is the scope of this guidance?

From HM Revenue & Customs · Excise Competent Official Guidance

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