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HMRC internal manual

Holding and Movements Italian Tax Stamps

Italian Tax Stamps (damaged or destroyed): Trader and HMRC processing procedures

The following steps should be undertaken:

The stamp applier (warehousekeeper generally) undertaking the stamping operation will keeprecords of stamping runs, stamps destroyed and the reasons for destruction together withremedial action taken to prevent recurrence.

At the end of each run the warehousekeeper will submit two copies of a statement to HMRC,declaring the number of stamps damaged or destroyed during the operation, (see Appendix A)for the wording of this declaration. However, it will be for the warehousekeeper toproduce this on his own company notepaper, we do not propose to produce an ‘official’form.)

We will endorse both copies of this declaration with an official stamp (essentially to theeffect that it has been noted), retain one copy in our files and return the other to thewarehousekeeper.

The warehousekeeper will forward the endorsed declaration to the Italian authorities.