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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Background

The scheme that was initially proposed in 2003 involved payment (or payment of security)for stamps issued.

However, following a downward revision of the estimated figures for spirits fraud, it was agreed to introduce a scheme that attaches no financial liability to duty stamps.

The scheme that is now being introduced does not require payment for the duty stamps. Duty will continue to become due at the current duty point. The only link between the stamp and the duty payment consists of a general requirement that the stamp must be affixed to the bottle before it crosses a duty point and duty becomes due. There are certain exceptions to this principle, which we will look at later in this guidance.