SolvedCH194510 | Electronic sales suppression: penalty for possessing an electronic sales suppression tool: second or subsequent occasions of possession
From HM Revenue & Customs · Compliance Handbook
If we have reason to believe that a person is in possession of an electronic sales suppression tool within 5 years of the prior penalty assessment, the person will not be given the opportunity to remove the tool within 30 days in order to avoid the penalty. We will charge a penalty of up to £1,000 and a further penalty of up to £75 per day for continued possession, beginning the day after we have charged the penalty of up to £1,000.
If 5 years have elapsed since the previous occasion on which we have charged a penalty, we will treat this in the same way as a first occasion. We will write to the person to give them the opportunity to avoid a penalty by removing the tool within 30 days of the date of the letter.
A person who is liable to a penalty for possession of an electronic sales suppression tool might also be liable to penalties relating to their tax affairs, such as those for failing to register for a particular tax or submitting an inaccurate tax return.