CH194390 | Electronic sales suppression: information powers: relevant purpose
From HM Revenue & Customs · Compliance Handbook
A relevant purpose is
determining whether the relevant person is liable to an electronic sales suppression penalty
enabling HMRC to understand the operation of a tool in relation to the relevant person’s suspected liability to an electronic sales suppression penalty
identifying any other person whose activity in relation to an electronic sales suppression tool might give rise to liability to an electronic sales suppression penalty.