CH194030 | Electronic sales suppression: overview

This guidance explains the information powers and penalties that HMRC may use if we have reason to believe that a person possesses or is making, supplying or promoting an electronic sales suppression tool. This allows us to identify and penalise those involved in ESS.

The information powers modify Schedule 36 to Finance Act 2008.

A description of electronic sales suppression can be found at CH194120.

In relation to ESS, ‘compliance check’ means work done in the context of formal enquiries and checks into specific taxpayers, or in relation to broader investigations into the use of ESS.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

FA22/SCH14