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HMRC internal manual

Excise Competent Official Guidance

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.