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HMRC internal manual

Excise Competent Official Guidance

Introduction: I want to exchange information which is sensitive in nature should this be sent by CCN?

Where the information to be exchanged is sensitive in nature and the intention is notfor it to be exchanged in person between Competent Officials then it is stronglyrecommended that it is exchanged through the LD in Glasgow and the CLO / LD in the OMSusing the secure CCN mail facilities. Competent Officials can exchange the specificmessage reference numbers and liaise with their respective CLO / LD to collect theinformation.