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HMRC internal manual

Excise Competent Official Guidance

Introduction: How does Competent Official status complement other systems for cooperating or exchanging excise information under Administrative Cooperation?

The CLO will not authorise an officer as a Competent Official where it will onlyduplicate arrangements already in existence. For example: -

  • Movement Verification System (MVS)
  • Early Warning System (EWS-e)
  • Excise Mutual Assistance.

Requests for assistance most suitable for transmission through the above systems mustcontinue to be routed through the Liaison Division (LD) in Glasgow. Exchanges through theLD can be made using secure Community Communication Network (CCN) mail system rather thanthrough normal email which is more vulnerable to abuse. Should you require any assistanceor further information please contact the LD at Glasgow.