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Electronic Sales Supression

9th April Till Disclosure Deadline

  • HMRC have in their possession detailed data identifying names and businesses that are suspected of using an Electronic Sales Suppression system (ESS) to manipulate records of their takings negligently/fraudulently.
  • The Revenue are giving those businesses until 9th April 2023 to make a voluntary disclosure by using the link below, which in turn will mitigate the penalty imposed:

 

Make a disclosure about misusing your till system – GOV.UK (www.gov.uk)

  • Those businesses who fail to make a voluntary disclosure who are on the list will then receive an HMRC enquiry.
  • Fines for using the ESS system can be up to £50,000 if the tool is not removed or cease to be used.
  • On top of that penalties of up to 100% of the tax due plus interest can be charged.
  • In the most severe cases, HMRC may go down the criminal prosecution route.