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HMRC internal manual

Holding and Movements - Duty Stamps

Introduction: Operational problems not covered by this guidance

If you encounter any operational problems not covered by this book of guidance, you should:

  • Consult other books of guidance and notices
  • Consider local practice
  • Refer to relevant legislation
  • If you are unable to resolve the matter locally after consulting with line management you should contact the Holding & Movement Unit of Expertise (UofE):

HM Revenue and Customs 

Peter Bennett House 

Redvers Close 


LS16 6RQ

Tel: 03000 528065 or 528067

Fax: 03000 527842