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HMRC internal manual

Holding and Movements - Duty Stamps

Record keeping requirements: Introduction

The record keeping requirements for duty stamps are set out in Regulations 25-28 and are also covered in the Notice. The requirements vary depending on whether label stamps or freestanding stamps are being used. The purpose of these requirements is to assist HMRC’s assurance staff in ensuring, as far as is possible, that excise duty is paid on all stamped goods and that stamps are not misused.