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HMRC internal manual

Excise Competent Official Guidance

Introduction: What is the scope of this guidance?

All new and existing Competent Officials authorised to cooperate or exchange exciseinformation under Excise Administrative Cooperation arrangements should read thisguidance. It should be read in conjunction with the Excise Administrative Cooperation Regulation 2073/2004 (“TheRegulation”) Articles 1, 3(2), 3(4), 3(5), 8 and 27 are of particular relevanceto Competent Officials.