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HMRC internal manual

Responding to requests from OMS under Administrative Cooperation in Excise

HM Revenue & Customs
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What if I can't provide a response within the required period?

It should be very rare for the three month deadline to prove difficult, as respondingto AC-e requests is a legal obligation and should be treated as a priority. However if youare unable to do so, you must inform the NVC (ACCT for alcohol) as soon as possible withyour reasons and a proposed revised response date. The NVC will contact the OMS tonegotiate an alternative response date, and you will be advised of the outcome.

In some circumstances an update may be an appropriate response (e.g. where an in-depthenquiry has resulted from the receipt of the OMS request). Providing an update may lead tomore effective cooperation with the enquiry: the OMS may provide further information orpropose a joint control to deal with any irregularities identified.

Please do your utmost to respond within the dates given, performance figures are publishedby the Commission and OMS will be much less likely to prioritise future UK requests andwork meaningfully with us if we do not appear too concerned in providing assistanceourselves.