Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Excise Competent Official Guidance

HM Revenue & Customs
, see all updates

Introduction: What is a Competent Official?

A Competent Official is a named official authorised by the Central Liaison Office (CLO)to directly exchange excise information with other authorised officers or offices usingThe Regulation, for which (s)he has been authorised pursuant to Article 3 (5).