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HMRC internal manual

Compliance Handbook

How to do a compliance check: using inspection powers: during a visit: marking goods or assets

You can mark assets or goods belonging to the business to show they have been inspected. You should only carry out stamping and scanning exercises for the purpose of countering serious fraud such as MTIC fraud.

You can also record information collated during a stamping and scanning exercise.

If you consider it to be appropriate to use these powers in other situations, you must submit your case to the VAT Fraud Team for approval beforehand.

When stamping goods you must make sure that you do not cause any damage to the goods themselves.