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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Duty Stamps Representatives

Again, subject to the conditions at HMDS2660, HMRC will register someone in the UK who is a representative for an overseas principal and who wishes to acquire Type A stamps, or produce or affix Type B stamps, on their behalf. However, there is not a legal requirement for an overseas business to appoint a fiscal representative in the UK for duty stamps purposes. It is, therefore, for the overseastrader to decide whether or not he wishes to appoint a duty stamps representative, or whether he prefers to register with HMRC himself.

The duty stamps representative is treated in exactly the same way as every other registered trader, and is subject to the same obligations set out within the Regulations, such as keeping the necessary records, and is liable to the same penalties for failure to comply with those Regulations.

A duty stamps representative cannot act for a principal who is disqualified from being a registered person.