The legal basis for record keeping requirements and where further guidance on its interpretation can be found is as follows:
| Subject | Law (all references to the Denatured Alcohol Regulations 2005) | Further Guidance (all references toNotice 473) |
| Requirement for producers and distributors to take account & keep a stock record | Regulation 9(2)(b) | Section 13 |
| Requirement for producers and distributors to record any surplus or deficiency in their stock record | Regulation 9(2)(c) | Section 13 |
| Requirement for producers and distributors to keep any other records the Commissioners may specify | Regulation 9(2)(e) and Paragraph 14.2 of Notice 473 | Paragraph 14.2 |
| Requirement for users keep records | Regulation 13(8) and paragraph 14.3 of Notice 473 | Paragraph 14.3 |
