GOV.UK
Record keeping requirements: Introduction
The record keeping requirements for duty stamps are set out in Regulations 25-28 and arealso covered in the Notice. The requirements vary depending on whether label stamps orfreestanding stamps are being used. The purpose of these requirements is to assistHMRCs assurance staff in ensuring, as far as is possible, that excise duty is paidon all stamped goods and that stamps are not misused.