This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 6

It may or may not bear a fiscal mark.

If marked, it must subsequently be removed to home-use from the warehouse or destroyed.

If not marked, it cannot subsequently be removed to home use from the warehouse.