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HMRC internal manual

Excise Competent Official Guidance

Introduction: I have requested Competent Official status how will I know if I have been approved?

Where the CLO is satisfied that there is a need for you to be authorised as a CompetentOfficial you will be issued with a letter of authority from the CLO. This will set out thescope of your authority to exchange information under administrative cooperation and therecords you will be required to keep. The letter should be carried with you at all timesas you may be required to produce it to confirm you are authorised to exchange exciseinformation. The CLO will generally review all delegations each six months. However, youare responsible for ensuring that your authority remains current and should contact theCLO prior to its expiry to confirm whether your authority is still required. Contactdetails can be found in Guidance notes 2 and 3 which can be found on the AdministrativeCooperation in Excise website.