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HMRC internal manual

Introduction to Administrative Cooperation in Excise

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HM Revenue & Customs
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AC-e Introduction: Introduction to new procedures for administrative cooperation

Purpose: to provide an introduction to new procedures for Administrative Cooperation inExcise (AC-e), the different types of cooperation, and why and when you might use them.Please read this document in conjunction with Guidance Notes 2 & 3, which describe howto request AC-e, and how to handle incoming requests from Other Member State.