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HMRC internal manual

Holding and Movements - Duty Stamps

Record keeping requirements: Records relating to Type B stamps

For Type B stamps, the only records required relate to the removal or obliteration of stamps or labels incorporating stamps; and the loss or theft of labels incorporating Type B stamps or of the design specification for Type B stamps.

In the case of removal or obliteration of stamps or labels the following records mustbe kept on a daily basis:

  • The number of stamped containers
  • The brand or brands on the labels incorporating the stamps
  • Whether there has been an excise duty point for the alcoholic liquor in those containers.

If labels incorporating stamps are stolen the records required are:

  • The number of labels
  • The brand or brands displayed on the labels
  • The circumstances