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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: UK 'Gateways' with OMS

The CLO sets UK policy on the use of excise administrative cooperation and isresponsible for how UK national processes work. The CLO has authorised additional gatewaysbesides itself for the exchange of requests for excise administrative cooperation. The UKgateways are:-

  • Central Liaison Office (CLO) - (Excise & Stamp Taxes, Manchester, UK)
  • Liaison Department (LD) – (National Verification Centre, Glasgow, UK): (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Competent Officials (CO): (This content has been withheld because of exemptions in the Freedom of Information Act 2000)