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HMRC internal manual

Introduction to Administrative Cooperation in Excise

From
HM Revenue & Customs
Updated
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AC-e Introduction: Exclusions from AC-e

  • Requests concerning compliance or liability issues for VAT or Direct Taxes must be made under separate legislation through other ‘gateways’ even if the trader is a registered excise trader.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • AC-e should not be used in an attempt to discharge a potential excise duty liability from a UK trader as a result of the non-return of outstanding AAD copy 3.