diff --git a/AWS.md b/AWS.md
index cf25a82..60ff172 100644
--- a/AWS.md
+++ b/AWS.md
@@ -3,14 +3,7 @@
  * Provision and manage all AWS resources using infrastructure as code
    * Prefer to use [CDK](https://github.com/guardian/cdk) to generate CloudFormation. You might find that older projects still use CloudFormation directly; these should be migrated to CDK where possible.
    * Prefer to [import resources](https://docs.aws.amazon.com/AWSCloudFormation/latest/UserGuide/resource-import.html) into CFN over manually configuring them
- * Tag resources with:
-   * `Stack` - the broad umbrella the service sits under e.g. `media-service`. Useful to denote ownership within a shared AWS account.
-   * `Stage` - the environment, typical values are:
-     * `PROD` for production
-     * `CODE` for pre-production
-     * `INFRA` for infrastructure or singleton resources e.g. [elasticsearch-node-rotation](https://github.com/guardian/elasticsearch-node-rotation)
-   * `App` - the individual service e.g. `image-loader`
-   * `gu:repo` - the GitHub repository where the resource's definition can be found
+ * Resources should be tagged. See [aws-tags.md](./aws-tags.md) for more information.
  * If a resource needs to be shared across multiple environments, prefer to define it in it's own CFN template as the same resource cannot be defined in multiple templates
  * Prefer continuous delivery of infrastructure via Riff-Raff over manual deployment
    * This provides a better audit trail
diff --git a/aws-tags.md b/aws-tags.md
new file mode 100644
index 0000000..50c726c
--- /dev/null
+++ b/aws-tags.md
@@ -0,0 +1,60 @@
+# AWS Tags
+
+> [!NOTE]
+> Resources provisioned using [GuCDK](https://github.com/guardian/cdk) automatically fulfil these requirements.
+> When using a YAML/JSON CloudFormation template, resources that are not explicitly tagged will inherit tags from the parent CloudFormation stack.  
+
+Most resources in AWS can be [tagged](https://docs.aws.amazon.com/whitepapers/latest/tagging-best-practices/what-are-tags.html).
+This document outlines tags used at the Guardian. In short, resources should have the following tags:
+- `App`
+- `Stack`
+- `Stage`
+- `gu:repo`
+
+You can apply your own tags as well.
+
+## Core tags
+The following tags should be applied to all taggable resources.
+
+### `App`
+This tag identifies an individual application.
+
+For example, `user-api` could be a web service for managing a user's preferences, or `user-cleanup` could be a lambda that runs periodically to remove inactive users.
+
+### `Stack`
+This tag identifies a group of related applications.
+
+For example, the aforementioned `user-api` and `user-cleanup` would be part of a `user-management` stack.
+
+Tools that operate across accounts use `Stack` in the following ways:
+- [Riff-Raff](https://github.com/guardian/riff-raff) uses `Stack` to derive an individual AWS account. Therefore, we can consider `Stack` as being unique to a single AWS account
+- [Anghammarad](https://github.com/guardian/anghammarad) can use `Stack` to route messages to a team for the entire group of applications, which can be easier than adding a mapping for every application individually.
+
+Tools which operate across account, for example Riff-Raff, use the stack to derive an individual AWS account. 
+Therefore, we could consider a stack as being unique to a single AWS account.
+
+> [!NOTE]
+> "Stack" is an overloaded term. For example, in some contexts it can mean a CloudFormation stack.
+> Indeed, a CloudFormation stack should have a `Stack` tag!
+
+### `Stage`
+This tag identifies the environment. Typical values are:
+- `PROD` for production
+- `CODE` for pre-production
+- `INFRA` for account-wide infrastructure or singleton resources e.g. [elasticsearch-node-rotation](https://github.com/guardian/elasticsearch-node-rotation)
+
+> [!IMPORTANT]
+> The combination of `App`, `Stack`, `Stage` should **uniquely identify** a service.
+> For example, there will be one lambda tagged `App=user-cleanup`, `Stack=user-management`, `Stage=PROD` in the entire estate.
+
+### `gu:repo`
+*This tag is automatically set by tooling such as [GuCDK](https://github.com/guardian/cdk) or [Riff-Raff](https://github.com/guardian/riff-raff).*
+
+This tag identifies the GitHub repository where the resource's infrastructure as code definition can be found. It takes the form `guardian/<REPO NAME>`.
+
+## Other common tags
+There are some additional tags to consider based on the circumstance.
+
+### `Owner`
+When provisioning a resource in another team's account, the `Owner` tags helps that team know who to contact if needed. 
+It should be the team name, for example `DevX`.