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HMRC internal manual

Holding and Movements - Duty Stamps

• From: HM Revenue & Customs
• Published: 13 April 2016
• Updated: 22 July 2016, see all updates

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1. Contents
2. HMDS2000
3. HMDS2930
4. HMDS2936

Record keeping requirements: Records relating to Type B stamps

For Type B stamps, the only records required relate to the removal or obliteration ofstamps or labels incorporating stamps; and the loss or theft of labels incorporating TypeB 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

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