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

HMRC internal manual

Excise Competent Official Guidance

From
HM Revenue & Customs
Updated
, see all updates

Introduction: What should I do if I need to widen my Competent Official authority?

If during a project or operation there is a need to widen CO authority i.e. yourauthority only covers company A but you need authorisation to exchange information aboutcompany B you must contact the CLO before exchanging information. This is to ensureinformation exchanges are completed lawfully, and completed in the most effective way.