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HMRC internal manual

Excise Competent Official Guidance

Introduction: How should I record and report exchanges of excise information to the CLO (Excise)?

CO’s must record details of the requests for information (Article 5) andspontaneous supplies of information (Article 19) exchanged with the host country. Thisinformation is required by the Commission in order that they can monitor the performanceof the Administrative Cooperation arrangements.

To assist in the recording and collating of the above information, the CLO Manchester hasdevised a simple form that should be completed and sent to the UK EXCISE CLO on aquarterly basis. Please send completed reports to: (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Please note that nil returns are also required for each quarter.

Instructions on how to complete the form can be found at chapter 4 of this guide. Thetable below lists the due dates for each quarter in which Competent Officials mustsend/report any exchanges of excise information. Please note the CLO are required to sendthe reports to the Commission by the 21st of the following month for each quarter.

Quarter Due Date
Quarter 1 - April - June End of 1st week July
Quarter 2 - July - September End of 1st week October
Quarter 3 - October - December End of 1st week January
Quarter 4 - January - March End of 1st week April