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HMRC internal manual

Excise Competent Official Guidance

HM Revenue & Customs
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Introduction: What is the purpose of my Competent Official status?

Competent Official status allows officers to discuss specific cases with similarlyauthorised officials from other member states face to face, to discuss specific documentsor risks, and work in a collaborative way on these projects or cases. CO status simplifiesadministrative procedures where there are efficiency benefits and can help to reducedelays in progressing excise enquiries that may have resulted from using the existingcommunication routes through the CLO or LD. Delays during the planning and operationalstages of multilateral controls (joint assurance activity involving more than one EUMember State) are one of the main reasons for introducing CO status. It is hoped that theability of tax administrations to authorise individual officers will encourage moreeffective use of joint enquiries provided for within the Excise Administrative CooperationRegulation and FISCALIS programme.

Further information on initiating multilateral controls and/or simultaneous controls canbe found at (This content has been withheld because of exemptions in the Freedom of Information Act 2000)