SolvedCH194450 | Electronic sales suppression: penalty for possessing an electronic sales suppression tool: introduction
From HM Revenue & Customs · Compliance Handbook
This guidance deals with the penalties that apply when a person is found to be in possession of an electronic sales suppression tool. HMRC handles suspected possession differently depending on whether it is the first, or second or subsequent occasion of possession.
The guidance also shows what should be included in a penalty notice issued by HMRC.