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HMRC internal manual

Holding and Movements - Duty Stamps

Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the Department. AllRevenue & Customs formal procedures and work systems are outlined in these books,which give managers and staff the Department’s rules and guidelines and generaladvice interpreting them.

The guidance is aimed at Revenue and Customs staff and should not be relied upon bybusinesses in calculating their taxes and duties.

The X-99 Alcohol Strategy guidance comprises a number of sections which weredeveloped primarily for use by Local Compliance and Large Business Service assuranceofficers involved in delivering the Alcohol Strategy. Much of the material will also applyto other areas of excise audit and compliance work, e.g. tobacco, holding & movement.