Make a disclosure about misusing your till system
Use this form to tell HMRC that you've been using your till system to reduce your tax bill.
You cannot use this form if you want to report someone else for using till systems to reduce their tax bill.
If you know anyone who is using till systems to reduce their tax bill, known as electronic sales suppression (ESS), you can report tax fraud and avoidance to HMRC. When reporting this way, choose ‘Fraud related to VAT’ as the type of activity and quote ESS23 when you describe the activity.
HMRC is writing to businesses that are suspected of using till systems to reduce their tax bill.
What the form is for
You should use this form to tell HMRC about any tax you owe as a result of using till systems to reduce your tax bill. This is known as ‘making a disclosure’. You do not have to wait for HMRC to contact you.
If you have received a letter from HMRC about your till system, you can also use this form to tell us you do not have any undeclared sales.
By making this disclosure now, you could reduce the amount of penalties you receive. If you do not make your disclosure in time, HMRC may open an investigation into what your business owes.
HMRC will follow up with those who do not make a disclosure, which could lead to more severe penalties.
Who should use the form
You can use this form if you’re:
- an individual
- a nominated partner
- an officer of a company
- an agent
What you’ll need
To use this form, you will need:
- your name
- your email address
- your phone number
- your date of birth
- your National Insurance number
- the business name
- the business address
- your VAT reference number (if applicable)
- the total gross sales declared to HMRC for each tax year
- the total gross sales not declared to HMRC for each tax year
- the dates that you used these till systems
Make a disclosure
Once you’ve submitted the form, you’ll receive a disclosure reference number on screen and a confirmation email will be sent to the email address you provided.
What happens next
If we accept your disclosure, we will raise a charge and tell you how to pay it. If we do not accept your disclosure, we will write to you and explain what to do next.
If we find that the information you have provided is significantly incorrect, we will open an investigation.
The maximum penalty amount we can charge for an inaccuracy or failure to notify is 100% of the tax due. If your non-compliance involves offshore transfers outside the UK, you may be subject to higher penalties. There is more information on penalties in our factsheets:
- CC/FS68 — Compliance checks: electronic sales suppression
- CC/FS7a — Compliance checks for penalties of inaccuracies in returns or documents
- CC/FS9 — Compliance checks: The Human Rights Act and penalties
- CC/FS11 — Compliance checks: penalties for failure to notify
- CC/FS17 — Compliance checks: penalties for offshore non-compliance
HMRC charges daily interest on late tax payments. Paying any tax you owe sooner will reduce the amount of interest you have to pay.
If you need help
If your health or personal circumstances make it difficult for you to use this form, call the helpline:
Telephone: 0300 322 9896
Monday to Thursday: 8:30am to 5pm
Friday: 8:30am to 4:30pm
Find out about call charges.
Updates to this page
Last updated 12 March 2024 + show all updates
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Additional information added to the 'What the form is for' section.
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You can now use the form to make a disclosure after 9 April 2023.
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First published.