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

HMRC internal manual

Excise Competent Official Guidance

HM Revenue & Customs
, see all updates

Introduction: If I receive a request for information from another Member State do I need to respond within a certain period?

Yes. All EU Member States including the UK have a legal obligation to respond torequests for assistance within 3 months of receipt at the very latest under Article 8 ofThe Regulation. However, in certain special category of cases under Article 9 of TheRegulation a different time limit may be agreed between the requested and requestingauthorities. Furthermore, if it comes to your attention during the project etc that youwill not meet the time limit due to resource limitations, work on hand etc you must advisethe CLO in Manchester of your reasons for not meeting the deadline as soon as possible andadvise of a date when you will be able to respond. The CLO will contact the requestingauthority on your behalf and negotiate a new time limit for a response. (Article 10 of TheRegulation refers).