The following steps should be undertaken:
The stamp applier (warehousekeeper generally) undertaking the
stamping operation will keep records of stamping runs, stamps
destroyed and the reasons for destruction together with remedial
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 to produce 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 the effect that it has been noted),
retain one copy in our files and return the other to the
warehousekeeper.
The warehousekeeper will forward the endorsed declaration to
the Italian authorities.
