Draft regulations: Electronic Sales Suppression
Detail of outcome
There were no responses to this consultation and no changes made to the final legislation.
You can read The Finance Act 2009, Sections 101 and 102 (Electronic Sales Suppression) (Appointed Day) Order 2024.
Original consultation
Consultation description
ESS is a form of tax evasion where businesses using an electronic cash register or electronic point of sale system, uses tools including physical devices, software, computer codes/other data in digital form, or anything else, to manipulate electronic records of sales data to hide or reduce the value of individual transactions.
New powers and penalties were introduced in Schedule 14 to the Finance Act 2022 to help HMRC tackle this non-compliance and made it an offence to possess, make, supply and promote ESS tools.
This technical consultation seeks views on draft regulations which will introduce interest charges on the late payment of ESS penalties.
Before submitting your views to compliance.policyandstrategy@hmrc.gov.uk we recommend that you read the draft statutory instrument published on this page.
Documents
Updates to this page
Published 30 October 2023Last updated 4 March 2024 + show all updates
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Published consultation outcome, including link to the final regulations.
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First published.