Go to the British Gypsum site and look in the 2005 White Book.
Tape is used to go over any joins before a skim coat, or before the profiled edges are filled so that if there is any movement it doesn't leave you with a huge crack.
tape can be self adhesive or is stuck on with the plaster you use to fill the joint.
The White Book will also tell you about painting plasterboard, and how to fix dot and dab, and maybe even how to hang kitchen cupboards! Its a very good book if you have lots of questions about plasterboard!
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